1 Replies
Rajesh Kumar
(19 Points)
Replied 25 April 2018
Import of goods will be subject to Basic customs duty under Customs Act and Integrated GST (equivalent of local levies). Import of services will be subject to Integrated GST. Detailed provisions relating to place of supply is provided in Sections 11 to 14 of the Integrated GST Act. Have to analyse each type of supply of goods/services.
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