GST Import : Free Study Material

By | May 23, 2018
(Last Updated On: May 23, 2018)

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

Video -GST Journal Entries of Inward Supply for import / Branch transfer : GST News [Part 210]

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

Exporters can import without IGST Payment to the extent of Advance authorization licenses : High Court

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 10Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11Place 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 13Place of supply of services where location of supplier or location of receipient is outside India.
Section 14Special 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 21Import of services made on or after the appointed day.

Topic Wise Commentary on GST Act of India



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