Integrated tax under section 3(7)

Assessable  Value  -

Besic custom duty @ 10% - 

Edu  Cess & Higher edu cess -(2)  above -

Safegard duty & anti dumping duty (if any) -

IGST                                                           - on 4 above 

GST  compensetion cess  on  -5 above 

Total                                                           - 

please confirm 

Dear Indira,

IGST is calculated on total of (Assessable(now it is CIF)+Cess if applicable+Social Welfare Surcharge) .for excemple :

(1) Assessable(CIF) is Rs.100

(2) Basic customs duty is 10%

(3) Social Welfare Surcharge is 10%

(4) IGST is 18%

Basic Customs duty 10% on Rs. 100  =Rs. 10

Social Welfare Surcharge is 10% on Basic Customs duty=Rs.1

IGST 18% on( CIF+Basic Customs duty+Social Welfare Surcharge)=Rs.19.98

Totalling Rs.30.98 or you can say 30.98% on CIF Rs.100