IGST When is IGST on imports leviable?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 22, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. IGST shall be levied and collected in accordance with the provisions of Section 3 of the
    Customs Tariff Act, 1975, at the point when custom duties are levied on the said goods
    under Sec 12 of the Customs Act, 1962, on a value as determined under the first
    mentioned Act.

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