Idt query on calculation of igst 3(7) duty on imports

Kindly help me regarding the correct method of calculating IGST i.e. 3(7) duty on imports.

Whether IGST is calculated on BCD + Edu cess?? OR IGST is caluclated on BCD & then Edu cess is added on (IGST + BCD).

As in the IDT Mock Test Paper II, Q 1 (c) the former method is followed and in ICAI Module the latter is followed?

Please tell me which method is correct to be done in exams?

Replies (1)
first BCD
then Edu cess on BCD
then IGSt

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