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<h1>IGST on imports: imported goods attract IGST and compensation cess and GSTIN must be declared for credit reconciliation.</h1> Imported goods shall attract Integrated Goods and Services Tax and GST compensation cess in addition to customs duties; the taxable base for these import levies is the aggregate of customs valuation and applicable customs duties excluding IGST and cess. Bill of Entry and Shipping Bill forms and EDI systems have been amended to require GSTIN for registered persons and PAN/state code for non-registered importers, enabling electronic reconciliation with GST returns and automated calculation of levy and refunds.