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            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.

            <h1>Import of goods defined as bringing goods into India; affects GST treatment and compliance obligations.</h1> Import of goods is defined as bringing goods into India from a place outside India, including grammatical variations and cognate expressions, establishing the operative trigger for GST treatment of cross border goods movements; manuals and ready reckoners provide practical guidance on scope, terminology and compliance implications under the IGST framework.

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