Goods imported from Bhutan by Road,
1) Whether it is treated as imports?
2) If yes, whether importer is required to pay customs duty and IGST
3) against which document the customs duty and IGST is to be paid by importer
4) Once import duty is paid, against which document the importer can claim ITC of the IGST element paid?
5) whether similar treatment will be applicable for import from Nepal?
Clarification Sought on Importing Goods from Bhutan: Customs Duty, IGST Applicability, and Documentation Requirements Explored A forum participant inquired about importing goods from Bhutan by road, questioning whether such transactions are treated as imports and if customs duty and IGST are applicable. They also sought clarification on the documentation required for paying these duties and claiming ITC on the IGST paid, and whether similar rules apply to imports from Nepal. The response highlighted that a licensing procedure is generally required for import/export activities, and that import/export processes are largely similar globally, though terminology may vary. Bhutan's exports to India mainly include electricity, minerals, and agricultural products. (AI Summary)
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