Import Goods attract IGST, CVD and Compensation Cess under GST regime

 

Situation where product attract CVD, IGST& Compensation cess after GST implementation

Import Goods attract IGST, CVD and Compensation Cess under GST regimeSuppose Assessable Value (A.V.) including landing charges =Rs. 100/-

 

(1) BCD- 10%

 

(2) CVD- 12%

 

(3) IGST-28 %

 

(4) Education cess – 2%

 

(5) Higher education cess -1%

 

(6) Compensation cess-10%

 

In view of the above parameters, the calculation of duty would be as below:

 

(a) BCD = Rs. 10 [10% of A.V.]

 

(b) CVD = Rs 13.2 [ 12% of (A.V.+ BCD)

 

(c) Education cess- Rs. 0.464 [2% of (BCD+CVD)]

 

(d) Higher education cess- Rs. 0.232 [1% of (BCD+CVD)]

 

(e) IGST- Rs. 34.69 [A.V.+(a)+(b)+(c)+(d)]x 28%

 

(f) Compensation cess – Rs. 12.389 [A.V.+(a)+(b)+(c)+(d)]x 10%

 

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