Import of Goods under GST β Step-by-Step with Tax Rules 2025- Simplified
1. What is Import of Goods under GST? According to Section 2(10) of the IGST Act, “Import of goods” means bringing goods into India from outside the territory of India. It includes goods brought by air, sea, courier, or post, for business or personal use. Example:You import plastic granules from Singapore to Delhi Port β … Read more