Customs

As per FTP you cannot Import export without having IEC Code . But in GST GSTIN number may be used for the purpose of import and export in India. However, to maintain uniformity, the department has agreed that PAN should be used as a IEC number and not the GSTIN number. Also, for new applicants, the application shall be sent to DGFT department and the department shall issue the IEC number as your PAN number only.

For import of goods services iEC required

Yes ...... ...............

If I purchase a interstate GTA service then party doesn't charge gst in bill then RCM will paid in which tax head cgst,sgst or igst

As per Section 12(8) IGST Act : If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation Hence RCM is to be deposited under IGST

CURRENTLY If I purchase from unregister dealer i need pay RCM or not .