https://www.taxtmi.com/article/detailed?id=7236 Interstate supplies and imports attract IGST, with the tax type determined by Place of Supply rules: delivery termination, third party directions, absence of movement, installation location, and boarding point. Imports are taxed at the importer's location when customs duties are levied. CST and customs duties equivalent to excise and VAT are to be subsumed into IGST, while basic customs and anti dumping/anti subsidy duties remain outside GST. Deeming provisions create credit flow and revenue allocation issues that may require clarification. en-us Sat, 28 Jan 2017 07:04:31 +0530 Sat, 28 Jan 2017 07:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7236 Interstate supplies and imports attract IGST, with the tax type determined by Place of Supply rules: delivery termination, third party directions, absence of movement, installation location, and boarding point. Imports are taxed at the importer's location when customs duties are levied. CST and customs duties equivalent to excise and VAT are to be subsumed into IGST, while basic customs and anti dumping/anti subsidy duties remain outside GST. Deeming provisions create credit flow and revenue allocation issues that may require clarification. Articles Goods and Services Tax - GST Sat, 28 Jan 2017 07:04:31 +0530 https://www.taxtmi.com/article/detailed?id=7236