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.
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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