Question 6 - Importation of Goods is conspicuous by its absence in Section 3. Why? - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 4
Meaning and Scope of Supply
Contents
Q 6. Importation of Goods is conspicuous by its absence in Section 3. Why?
Ans. Importation of goods is dealt separately under the Customs Act, 1962, wherein IGST shall be levied as additional duty of customs in addition to basic customs duty.
