IGST When is IGST on imports leviable?

Raju Choudhary

Staff member
Ans. IGST shall be levied and collected in accordance with the provisions of Section 3 of the
Customs Tariff Act, 1975, at the point when custom duties are levied on the said goods
under Sec 12 of the Customs Act, 1962, on a value as determined under the first
mentioned Act.