Section 2(10) of IGST Act: Meaning of “Import of Goods”

Section 2(10) of IGST Act: Meaning of “Import of Goods”

As per Section 2(10) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “import of goods” has been defined, as under:

Section 2(10) of IGST Act: Definition of ‘Import of Goods’ (CHAPTER I – PRELIMINARY)

“import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India.

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The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the IGST (Amendment) Act 2018 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

GST Related Posts:
Central Goods and Services Tax (CGST)
CGST Act/ Definitions CGST Rules/ Forms
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Integrated Goods and Services Tax (IGST)
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
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UTGST Notifications UTGST Rate Notifications
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