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<h1>IGST on imports will be levied, with export refunds conditioned on shipping bill, GST invoice and export manifest.</h1> Customs will levy IGST and applicable compensation cess on imports and has revised Bill of Entry and Shipping Bill forms plus the EDI system to capture data required for GSTN validation of import credit. Export refund eligibility is conditioned on a shipping bill accompanied by the GST invoice and the export general manifest. Manual filing procedures will electronically capture basic data for GSTN validation. An advisory detailing these changes is available to trade and stakeholders, and implementation difficulties should be reported to the Additional Commissioner of Customs at the Air Cargo Complex.
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