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<h1>GST roll out: IGST and Compensation Cess replace CVD/SAD on most imports; exports treated as zero rated with refund options.</h1> Guidance clarifies that from 01.07.2017 IGST and, where applicable, GST Compensation Cess replace CVD/SAD on most imports, with IGST/cess levied where bill of entry is filed on or after that date; basic customs duty and specified cesses continue and anti dumping/safeguard duties are includible in IGST/cess valuation. Importers must quote GSTIN to enable ITC of IGST/cess; exports are zero rated with refund options via bond/LUT or refund of IGST paid. Transitional and drawback provisions, changes to shipping/bill formats, and special treatments for SEZ/EOU and project imports are provided.