https://www.taxtmi.com/forum/issue?id=117859 When a GST-registered person brings goods as accompanied baggage, customs assess them at arrival: a baggage exemption limit applies and excess is taxable. Commercial goods cannot be imported as baggage and, if treated as such, may be cleared only upon payment of customs duty, redemption fines and penalties. IGST is exempt where duty is payable at the baggage rate, but standard import assessment and tax exposure apply for commercial imports. en-us Wed, 16 Mar 2022 19:29:57 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117859 When a GST-registered person brings goods as accompanied baggage, customs assess them at arrival: a baggage exemption limit applies and excess is taxable. Commercial goods cannot be imported as baggage and, if treated as such, may be cleared only upon payment of customs duty, redemption fines and penalties. IGST is exempt where duty is payable at the baggage rate, but standard import assessment and tax exposure apply for commercial imports. Discussion-Forum GST Wed, 16 Mar 2022 19:29:57 +0530 https://www.taxtmi.com/forum/issue?id=117859