Articles 21st Jul 2026
Is IGST on imports a customs duty, a GST levy wearing a customs overcoat, or something in between?
Our Partners Harsh R Shah and Ruchita Shah unpack this question in their latest piece for Taxsutra. The Article analyses that even while the Supreme Court has settled that IGST under Section 3(7) of the Customs Tariff Act is not a customs duty, several other issues such as applicability of IGST on import of goods pursuant to service transactions, applicability of interest, penalty and confiscation for the pre-August 2024 period, applicable refund and limitation machinery remain open.
As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.
