Import of goods

Import of goods :
“Import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India – section 2(10) of IGST Act.

Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce – section 7(2) of IGST Act.

Warehouse is part of ‘customs area’ and hence IGST will be payable if sale is made in customs warehouse.