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Import of Goods is conspicuous by its absence in Section 7. Why?

  • Import of goods is dealt separately under the Customs Act, 1962, wherein
  • IGST and compensation cess (wherever applicable) shall be levied under the Customs Tariff Act, 1975
  • in addition to basic customs duty.
  • Proviso to section 5(1) of IGST Act, 2017 may be referred to.

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