Question
Which of the following is/are applicable for imports in
India? Passage on Export & Import (for next Q) India’s merchandise export in May 2022 was $37.29 billion, 15.46% year-on-year increase compared to $32.30 billion in May 2021, according to official data released on Thursday. India’s merchandise export in the first two months of current fiscal year (April -May 2022-23) was $77.08 billion with an increase of 22.26% over $63.05 billion in April -May 2021-22. Value of non-petroleum exports in May 2022 was $29.18 billion, registering a positive growth of 8.13% over non-petroleum exports of $26.99 billion in May 2021. Value of non-petroleum and non-gems and jewellery exports in May 2022 was $26.08 billion, registering a positive growth of 8.57% over non-petroleum and non-gems and jewellery exports of $24.02 billion in May 2021. The cumulative value of non-petroleum and non-gems and jewellery exports in April -May 2022-23 was $54.52 billion, an increase of 14.15% over cumulative value of non-petroleum and non-gems and jewellery exports of $47.76 billion in April -May 2021-22.Solution
Imports into India will be subject to Customs Duty and IGST. Under GST laws, the exporter has the option to pay IGST on exports. Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. The government uses this duty to raise its revenues, safeguard domestic industries, and regulate movement of goods. 
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