IGST on imports: GSTIN declaration and EDI reconciliation required to enable input credit and automated levy calculation. Imported goods attract IGST and, where applicable, GST Compensation Cess in addition to customs duties; CVD and SAD cease except where Central Excise or VAT still apply. Customs Tariff amendments define the value for these levies as customs valuation plus duties, excluding IGST/cess. Modified Bills of Entry and Shipping Bills (manual and EDI) must capture GSTIN, PAN and state code to enable Customs EDI reconciliation with GSTN so GST-registered importers can claim IGST credit and exporters can obtain IGST refunds upon Customs validation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST on imports: GSTIN declaration and EDI reconciliation required to enable input credit and automated levy calculation.
Imported goods attract IGST and, where applicable, GST Compensation Cess in addition to customs duties; CVD and SAD cease except where Central Excise or VAT still apply. Customs Tariff amendments define the value for these levies as customs valuation plus duties, excluding IGST/cess. Modified Bills of Entry and Shipping Bills (manual and EDI) must capture GSTIN, PAN and state code to enable Customs EDI reconciliation with GSTN so GST-registered importers can claim IGST credit and exporters can obtain IGST refunds upon Customs validation.
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