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of <h1>Imports Under GST: IGST Levied on Assessable Value Plus Customs Duties; Exemptions for SEZs, EOUs, and Diplomatic Imports.</h1> Under the GST regime, imports are treated as inter-state supplies, with Integrated Goods and Services Tax (IGST) levied alongside customs duties. The IGST is calculated on the assessable value plus applicable customs duties. Anti-dumping and safeguard duties are included in this calculation. Passenger baggage is exempt from IGST, while goods in customs warehouses are taxed upon clearance. High sea sales incur IGST upon customs clearance. Special Economic Zones (SEZs) and Export Oriented Units (EOUs) have specific exemptions. Import of services is taxed based on consideration and business context. Bona fide gifts under 5000 are exempt from duties. UN bodies and certain diplomatic imports are exempt from IGST.
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