GST Import : Free Study Material
Here is the Free Study Material on Import under GST Act of India
[ Join online GST Course by CA Satbir Singh ]
Imports in GST ( India ) ; Analysis
GST on Import of Services in India – Tax ability Analysis
IGST; compensation cess exemption to EOUs on imports till 02.10.2018
How is GST Charged in case of Import of goods ?
Exemption from IGST on import of specific sports goods
Notification No 78 /2017 Customs : Import by EOU : No IGST ; Cess till 31.03.2018
Changes in GST Rates for Goods ; IGST Rates on Imports of Goods : 22nd GST Council Meeting
Exporter can import without paying IGST : Delhi HC
Ownership not relevant for Paying IGST on Import Material
Pay 3% IGST on Import of precious metals
Banks to pay 3% IGST on imports of gold, precious metals: CBEC
Make IGST Payment in Cash on Reverse Charge on Import of Goods/ Services
जीएसटी प्रणाली में आयात Imports under GST in Hindi
Delete entry 4 of Schedule I of CGST Act : Import of services from related person
GST Compensation Cess rate on imported Coal
IGST on High Sea Sale of Imported Goods : CBEC Circular No 33/2017 Cus Dated 1st August 2017
No IGST on goods to not sold in exhibition outside India and reimported
Can duty credit scrips be utilised for payment of all duties at time of import under GST
Whether exemption from Customs duty be available on imports under GST
How will imports be taxed under GST?
Relevant Section of IGST Act 2017 for Import
Imports related provisions are covered in CHAPTER V ” PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH ” in IGST Act 2017
Section 10. Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11. Place of supply of goods imported into, or exported from India.
Section 12. Place of supply of services where location of supplier and recepient is in India.
Section 13. Place of supply of services where location of supplier or location of receipient is outside India.
Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.
Transition Provisions relating to Imports are covered in CHAPTER IX MISCELLANEOUS in IGST Act 2017
Section 21. Import of services made on or after the appointed day.
Topic Wise Commentary on GST Act of India