Import of Goods is conspicuous by its absence in Section 3. Why?
Question 6
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. Import of Goods is conspicuous by its absence in Section 3. Why?
\nAns. Import of goods is dealt separately under the Customs Act, 1962, wherein IGST shall be levied as additional duty of customs in addition to basic customs duty under the Customs Tariff Act, 1975.
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