if we import services then it is covered under section 7(1)(b) of GST act. but
If I import goods what is the procedure under GST and custom acts.
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Import of Goods
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In case of Import you need to pay IGST which is included in the customs duty structure like Basic Customs duty + Social Welfare Surcharge+ IGST. No separate GST or IGST is required to be paid.
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