Integrated Goods and Services Tax on imports alters customs tax composition and enables zero rated export refund pathways. IGST and GST Compensation Cess replace specified additional duties at import while Basic Customs Duty and other specified duties remain; IGST and compensation cess apply to imports or bills of entry filed on or after commencement, with valuation rules including assessable value and specified customs duties. Importers must quote GSTIN in Bills of Entry, use amended Bill/Shipping Bill formats capturing IGST and cess details, and rely on Customs EDI GSTN integration to validate entitlement to input tax credit and refunds. Exports are zero rated supplies with options to claim refund of unutilised ITC under bond/LUT or refund of IGST paid, and existing drawback provisions continue with transition rules to prevent double benefit.
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Provisions expressly mentioned in the judgment/order text.
Integrated Goods and Services Tax on imports alters customs tax composition and enables zero rated export refund pathways.
IGST and GST Compensation Cess replace specified additional duties at import while Basic Customs Duty and other specified duties remain; IGST and compensation cess apply to imports or bills of entry filed on or after commencement, with valuation rules including assessable value and specified customs duties. Importers must quote GSTIN in Bills of Entry, use amended Bill/Shipping Bill formats capturing IGST and cess details, and rely on Customs EDI GSTN integration to validate entitlement to input tax credit and refunds. Exports are zero rated supplies with options to claim refund of unutilised ITC under bond/LUT or refund of IGST paid, and existing drawback provisions continue with transition rules to prevent double benefit.
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