Question
Which of the below import duties would be imposed?
Solution
CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) are applicable to domestic supplies within a state in India. IGST (Integrated Goods and Services Tax) is imposed on import of goods and services into India and on inter-State supplies of goods and services. It is a combination of both CGST and SGST. IGST is collected by the Central Government for both inter-State supplies and imports.
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