IGST on Import

[KUMAR Narasimhan]

Dear Sir/Madam,

A GST registered person bringing the Imported goods along with him in flight for selling that product in India.

Should the IGST to be paid for the product during the customs clearance in the Airport. Please help me to understand the customs procedure with respect to the above situation.

AI Summary

IGST on imported baggage: commercial goods are assessed as imports and taxed unless baggage duty applies.
When a GST-registered person brings goods as accompanied baggage, customs assess them at arrival: a baggage exemption limit applies and excess is taxable. Commercial goods cannot be imported as baggage and, if treated as such, may be cleared only upon payment of customs duty, redemption fines and penalties. IGST is exempt where duty is payable at the baggage rate, but standard import assessment and tax exposure apply for commercial imports.