Is GST Applicable on Imported Goods

GST on Imports
The GST Act defines the import of goods as bringing goods into India from abroad. As a basic principle, GST law says that all supplies of goods & services made as imports into India will be treated as an inter-state supply. All inter-state supplies attract IGST.
So import of goods and services into India will attract IGST. Basic custom duty and all applicable customs levy will continue to be charged.
While GST applies to imports in addition to the Basic Customs Duty, GST Compensation Cess shall levy on certain luxury and demerit goods under the Goods and Services Tax (Compensation to States) Cess Act, 2017.
Who will deposit GST to government?
Here the importer has to deposit IGST on reverse charge basis. Except in case of OIDAR (Online Information Data Access and Retrieval) services, the supplier has to seek registration and pay taxes. The IGST paid on imports will be available as input tax credit to the importer. This can be set off against the GST outgo on supplies made by the importer.
Amount of GST on Imported Goods
HSN (Harmonised System of Nomenclature) code has been used for the purpose of classification of goods under the GST regime. Hence, the classification of the item for Customs Duty purpose and IGST calculation purpose would be harmonised.
The amount of GST payable on imported goods would be dependent on the assessable value plus customs duty levied under the Customs Act, and any other duty chargeable on the goods. The value of the imported article for the purpose of levying GST Compensation cess would be, assessable value plus Basic Customs Duty levied under the Act, and any sum chargeable on the goods in the same manner as a duty of customs. Thus, the GST Compensation cess shall exclude the IGST paid while the calculating value.
Paying GST for Imports
Under The Customs Act, 1962, removal of goods from a customs station can be done only after payment of Customs Duty and the Integrated GST tax payable. Thus, the importer should pay the Integrated tax at the time of removal of goods from a customs station to a warehouse.
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[@zerotoheromotivation3364]

Well explained thankyou sir 🙏

[@n.s.birlasonsrollforming920]

IGST Also Paid By Importer In DDP Term ?

[@TheSudhanshu90]

Without gst number ham material import kar sakte hai kya??

[@urmitgoyani8463]

Sir I have a IT web hosting company in India…we do also have LUT registered
I have an issue like I buy a services(web hosting or server) from foreign companies and I sell a those services to out side India..
Buyer pays via credit or debit card international payment gateway to indja company
As a seller I also need to buy a services from foreign I pay them via credit or debit cards international
Here servers physical location is out side india
I can access those server via remotely online
At the same time I sell those services to foreign companies
No Indian local selling… only foreign buy and sell
In such cases do I have to pay a RCM on foreign purchase done by Indian company’??

[@Kaushlam]

[phone], call on this number

[@mikrotech3103]

Sir maine online El item liya tha Germany se and it cost me about €260 including shipping to kya is ke baad b mujhe Tax pay karna hoga aur kisko?

[@Kaushlam]

All products, if imported for personal purposes, attract basic customs duty of 10%. You also have to pay goods and services tax (GST) depending on the slab rate fixed by the government.