Import taxation under GST: IGST levied as deemed inter state supply with valuation including customs and additional duties. IGST is levied on imports as deemed inter state supplies in addition to customs duties and compensation cess; valuation for IGST/cess includes assessable value plus customs duties and other duties (including anti dumping and safeguard duties). Warehoused imported goods and high seas sales attract IGST only at final clearance or at first import declaration respectively, with value additions included. Import of services is taxable where supplier is outside India and recipient/place of supply is in India; self invoicing is required on receipt and specified exemptions apply for SEZs, EOUs, UN bodies and certain leased imports.