Integrated GST charged by customs on imports, on the value plus customs duties.
GST-registered importers can usually claim it back as input tax credit, so it is not a final cost for them.
Related terms
- BCD — Basic customs duty: the main import duty, set per HS code in the Customs Tariff.
- SWS — Social welfare surcharge: 10% of the basic customs duty on most imports.
- Assessable value — The value on which Indian customs calculates import duty — usually the CIF value in rupees.