Baggage clearance after GST implementation Posted on 05 January 2019 Category : GST IGST exemption on Baggage clearance Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the value which is in excess of the duty free allowances provided under the Baggage Rules, 2016. 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? Zero rate of GST on purchase of mangolds Any GST attracted on purchase of Melons? Zero rate of GST on purchase of Silkworm laying What is the rate of GST on purchase or sale of Melon seeds? Zero rate of GST on sale of Agricultural implements animal driven Any GST attracted on sale of Almonds? Comments nina: On 04 July 2022 I have an enquiry that i hope u are able to help me with. I have sent a package to my friend in Dubai which is a laptop, phone n few clothes. This package is being shipped through DHL express and is expected to arrive tonight or tomorrow. The problem is i wasnt aware of such thing of my receiver requiring to provide an import license in order to receive the package. Ive only just found out now through tracking and calling DHL myself. My question is how does my receiver obtain an import license, and is there any way i could do it on his behalf?