Import goods attracts IGST and CVD under GST regime


Situations where product attract both CVD and IGST after GST implementation


Import goods attracts IGST and CVD 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%


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%


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