The Accounts department of RSL is of the view that duty paid at the time of import of premium chocolates is custom duty and not IGST. Comment its…

IGST on goods imported into India is levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 [Proviso to section 5 (1) of the IGST Act, 2017]. Thus, though goods imported into India are leviable to IGST under the IGST Act, machinery of the customs law is used to levy and collect the same.