Q 99. Importation of Goods is conspicuous by its absence in Section 3. Why?

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Prashant Thakur
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Ans. Importation  of  goods  is  dealt  separately  under the Customs Act, 1962, wherein IGST shall be levied as additional duty of customs in addition to basic customs duty.   [ As per FAQ on GST published by NACEN ] 79…

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