Import of goods for personal purpose

Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962.

On personal consumption also?

1) not taxable
2)yes taxable
under gst
refer section 7

In both the cases it shall be treated as supply but not in get ACt because get act is silent in case of import of goods but as per section 3 of custom Act igst shall be levied @ 18%