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    <title>Import of Goods for Builders and GST</title>
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    <description>Post GST imports are subject to IGST levied on imports treated as inter state supplies, calculated on the value of imported goods plus basic customs duty and applicable additional duties; basic customs duty remains non creditable while IGST and applicable cess credits may be claimed by builders subject to statutory filing and Bill of Entry disclosure requirements in GST returns.</description>
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