Import of goods in gst regime

As per the Model GST Law, the GST should be payable on the transaction value of imported goods plus any duties/ taxes, etc, levied under any statute other than the GST laws. This should mean that while paying IGST ( sub-section (3) of section 7) on the imported goods, basic customs duty (‘BCD’) should be added to the transaction value of the imported goods. Additionally, other duties such anti dumping duties, safe guard duties, etc is envisaged to continue as well.

The credit can be availed if such goods and/or services are used, or are intended to be used, in the course or furtherance of his business.

More details: https://www.bmradvisors.com/bmrmailer/gst/4-gstandcustoms.pdf

Thanks.

Further, I would like to know whether reverse charge tax to be payable and can we take credit for that reverse charge tax paid?

Like in case of import service, we pay tax and get the input tax credit.

Import of goods will be governed by RCM sec 5(4) IGST

/articles/rcm-applicable-on-import-of-goods--30441.asp