<h1>Subsumption of CVD and SAD under GST reduced customs duty receipts and shifted import revenue to IGST and cess.</h1> The subsumption of CVD and SAD into GST from 1 July 2017 shifted import-related revenue composition: customs duty receipts, which rose from 2009-10 to 2016-17, declined after subsumption, while IGST plus Compensation Cess net receipts from imports increased substantially, indicating a reallocation of import tax revenue streams rather than growth in total import taxation.