GST on imports by EOUs and SEZs
EOUs/EHTPs/STPs will be allowed to import goods without payment of basic customs duty (BCD) as well additional duties leviable under Section 3 (1) and 3(5) of the Customs Tariff Act. GST would be liveable on the import of input goods or services or both used in the manufacture by EOUs which can be taken as input tax credit (ITC). This ITC can be utilized for payment of GST taxes payable on the goods cleared in the DTA or refund of unutilized ITC can be claimed under Section 54(3) of CGST Act. In the GST regime, clearance of goods in DTA will attract GST besides payment of amount equal to BCD exemption availed on inputs used in such finished goods. DTA clearances of goods, which are not under GST would attract Central Excise duties as before.
Impact of GST on imports in India
Applicable import duty after GST implantation
How to calculate IGST under imports?
Changes in IEC after GST
Linking IEC with GSTIN in customs
Import under EPCG after GST
GST on imports by EOUs and SEZs
Changes of operation of SEZ
Does CVD exists under project imports?
Baggage clearance after GST implementation
Refund of SAD paid on imports
How to claim ITC under imports?
Procedures to claim Drawback after GST implantation
How to claim IGST refund on exports?
Export procedure changes after GST implementation
Factory stuffing procedures after GST implementation
Import of goods attracts IGST but not CVD under GST regime
Import goods attracts IGST and CVD under GST regime
Import Goods attract IGST, CVD and Compensation Cess under GST regime
Safeguard duty and Anti-dumping duty after GST implementation
Click here to know GST rate payable for goods or service
Click here to know GST exemption list of goods and service
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to get Export Order?
Any GST exemption on sale of Satellites?
Zero percentage of GST on sale of whole vegetables
Should I need to pay GST on Fish fillets and other fish meat fresh or chilled?
Zero rate GST on purchase of sugar beet and sugar cane, fresh or chilled
Any GST attracted on sale of bilberries?
Zero rate of GST on sale of live Mules
No GST payable on sale of live hinnies
No GST on sale of live asses
No need to pay GST on Live Poultry Ducks
Zero percentage GST on sale of live bovine animals
Zero percent GST on purchase of live swine
Nil rate on sale of Live sheep
Zero percentage GST on purchase of live goats
No need to pay GST on sale of Live Poultry
Zero rate of GST on sale of Live Poultry Turkeys
Nil rate tariff of GST on Live Poultry Geese
Zero rate of GST on sale of Live Mammals
Zero percentage of GST on sale of Live Insects
Nil rate of GST on sale of Live Birds
GST scheduled rate on Processed fish business
Nil rate of GST on sale of Foliage without flowers or flower buds
Nil rate of GST on sale of Fish seeds
Nil tariff of GST on sale of Prawns
Nil rate tariff of GST on sale of chilled fish
Zero rate of GST on sale of Fresh fish
Nil rate of GST on admission, exam fee by an educational institution
GST taxable rate on purchase or sale of Frozen Fish
Zero percentage of GST on sales of Fish fillets and other fish meat fresh or chilled
No need to pay of GST on sale of Fish fillets and other fish meat
GST taxable rate on Dried, salted fish fit for human consumption business
Waived GST on purchase of cooked barnacles
Zero rate of GST on sale of Fresh Krill
No need to pay GST on sale of plant dry root
Exempted of GST on sale of live woodlice
Nil rate of GST on sale of live lobster
No GST on sale of live barnacles
Zero rate of GST on sale of Fresh woodlice
Nil rate of GST on sale of Fresh Shrimp
No need to pay GST on sale of Fresh Lobsters
Zero percentage of GST on sale of Fresh Crayfish
Exempted GST on sale of fresh crabs
Nil rate of GST on sale of Crustaceans whether in shell or not
Waived GST on sale of cooked woodlice
Nil rate tariff GST on sale of cooked shrimp
Nil rate of GST on sale of cooked lobsters
Nil rate of GST on sale of cooked crayfish
No need to pay GST on sale of chilled woodlice
Nil tariff GST on sale of chilled shrimp
Zero percentage GST chilled lobsters
No need to pay GST on sale of chilled krill
Nil rate of GST on purchase of chilled crayfish
No GST on purchase of chilled crabs
Exempted GST on sale of chilled barnacles
No need to pay GST on sale of Boiled shrimp
No need pay GST on sale of Boiled barnacles
No need to pay GST on purchase of live shrimps
Zero rate of GST on sale of live crabs
No need to pay GST on sale of Fresh barnacles
Zero rate of GST on purchase of cooked crabs
No GST on sale of Boiled crayfish
No need pays GST on sale of Boiled woodlice
Nil tariff GST on sale of Boiled lobsters