Imports under gst- intrastate supplies

This query is : Resolved

Nandakumar K Konkar (Querist)
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24 January 2017 Friends,
My query concerns imports of goods which are treated as 'inter-state supplies'.
Under Model IGST Act, Sec 3(3) says:
"Supply of goods in the course of import into the territory of India till they cross the customs frontiers of India shall be deemed to be a supply of goods in the course of inter-State trade or commerce"
Also, Proviso to Sec 4(1) says that:
"intra-State supply of goods shall not include:
(ii) supply of goods brought into India in the course of import till they cross the
customs frontiers of India"
CA Nandakumar Konkar
Does this mean that imports of goods shall be treated as intra-state supplies once they cross customs frontiers of India & enter India?
Thanks in advance.

RUSHI GSTM

RUSHI GSTM (Expert)
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11 March 2017 Yes, It is treated as intra-state supplies once they cross customs frontiers of India & enter India

Read more at: https://www.caclubindia.com/experts/imports-under-gst-intrastate-supplies-2428794.asp