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<h1>IGST on imports and export validation: new GSTIN/PAN declarations enable credit reconciliation and refund validation.</h1> From 01.07.2017 imported goods attract IGST and applicable GST compensation cess in addition to customs duties; Customs Tariff amendments prescribe aggregation rules for calculating IGST and cess. Bills of Entry and Shipping Bills (EDI and manual) are revised to capture GSTIN, PAN, state code, itemwise taxable value and IGST to enable reconciliation with GSTN. Customs EDI will publish IGST and cess on each Bill of Entry to permit importers to claim credit; exporters must declare GSTIN and export invoice details for Customs validation to support refund claims or proof of zero-rated supplies.