Imports of goods / service

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When importing goods or services into the UK, GST is generally applicable unless specifically exempted. Importers are typically required to pay GST under the Reverse Charge Mechanism (RCM) at the time of clearing customs. The IGST paid during import can then be claimed as Input Tax Credit (ITC) in your GSTR 3B, provided it appears in your GSTR 2B.

sankar ponnan

sankar ponnan (Querist)
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14 April 2021 Sir / Mam,
In case of Imports of goods / services,
Will GST applicable on it ?
Status of ITC ?

Plz give your opinion plz
thanks in adv

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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14 April 2021 Yes, in general, GST will be levied unless such goods/services are specifically exempt. GST is payable by the importer on RCM basis and ITC can be availed thereafter.

CA Puja Sharma

CA Puja Sharma (Expert)
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14 April 2021 In case of import of goods, GST have to be paid under RCM at the time of filing of BOE. The IGST paid at the time of import will reflect in GSTR 2B and you will be able to claim the credit in GSTR 3B.

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