https://www.taxtmi.com/acts?id=22180 Imports are treated as inter-state supplies and IGST is levied on imported goods and services. Tax incidence follows the destination principle, allocating SGST revenue to the State of consumption. Full set-off of GST paid on imports is available, preserving input tax credit for importers and aligning import taxation with domestic supply treatment. en-us Thu, 22 Sep 2016 15:05:18 +0530 Thu, 22 Sep 2016 15:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22180 Imports are treated as inter-state supplies and IGST is levied on imported goods and services. Tax incidence follows the destination principle, allocating SGST revenue to the State of consumption. Full set-off of GST paid on imports is available, preserving input tax credit for importers and aligning import taxation with domestic supply treatment. Act-Rules Bill Thu, 22 Sep 2016 15:05:18 +0530 https://www.taxtmi.com/acts?id=22180