Site navigation

Which GST component applies to an ordinary taxable import of physical goods into India?

Section 7(2) of the Integrated Goods and Services Tax Act, 2017 treats imported goods as inter-State supplies until they cross the customs frontier. The proviso to section…

Choose your answer

Which GST component applies to an ordinary taxable import of physical goods into India?

Select one answer
Answer and explanation

Correct answer C

Section 7(2) of the Integrated Goods and Services Tax Act, 2017 treats imported goods as inter-State supplies until they cross the customs frontier. The proviso to section 5(1) provides for collection of integrated tax under section 3 of the Customs Tariff Act, 1975.

Option feedback

Option A

SGST is not the GST levy on an import of goods.

Option B

CGST is not separately levied on the import as such.

Option C

Imported goods are treated as an inter-State supply, and IGST is collected through the customs framework.

Option D

IGST is the applicable GST component. The statutes do not add a separate CGST charge on the import.

Practice for these exams

Related exam syllabi

Related questions in this topic