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of <h1>Import Duties Governed Separately by Customs Act, 1962; IGST Imposed as Additional Duty, Not Under Section 3 GST Provisions.</h1> Import of goods is not included in Section 3 because it is addressed separately under the Customs Act, 1962. Under this act, the Integrated Goods and Services Tax (IGST) is imposed as an additional duty of customs, alongside the basic customs duty as per the Customs Tariff Act, 1975. This separation ensures that import duties are specifically governed by customs legislation rather than being included in the general provisions of supply under GST.
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