They are separate charges. An import into India may attract one or more customs duties or surcharges, plus import IGST. Which charges apply—and how much—is determined by the goods’ tariff classification, customs value, and the notifications in force for the shipment. There is no single GST-plus-customs-duty rate for all imports.
GST and customs duty are not the same charge
Customs duty is a duty imposed on imported goods under the customs framework. The Customs Act provides for duties on goods imported into India, while rates and concessions are set through the Customs Tariff Act and other applicable legal instruments. Depending on the goods, the customs-side charges may include basic customs duty (BCD), social welfare surcharge (SWS), or another applicable duty; not every import attracts every component. See the Customs Act, 1962, section 12.
| # | Preview | Product | Price | |
|---|---|---|---|---|
| 1 |
|
Pandi's Calculator Book | $404.91 | Buy on Amazon |
| 2 |
|
Sharp 8-Digit Dual Power Pocket Calculator, Gray/Blue (EL-243SB) | $11.16 | Buy on Amazon |
Import IGST is a separate levy on imported goods, administered through the customs import process. The IGST Act connects its calculation to the value determined under the Customs Tariff Act when customs duties are levied. So “GST” does not mean all taxes collected at import, and IGST is not simply another name for customs duty. See the IGST Act, 2017, section 5.
What determines the charges on an import?
The product’s tariff classification is the starting point: customs rates, concessions, and exemptions depend on the relevant tariff entry and applicable notifications. The exact combination of charges also depends on the product details and the legal provisions in force for the import. A general description such as “electronics” or “clothing” is not enough to establish a shipment’s rate.
#1 Best Overall
- Classification: Identify the tariff classification that applies to the specific goods.
- Customs charges: Check the applicable BCD, surcharge, other duties, and any exemptions or concessions.
- Import IGST: Confirm the applicable IGST rate and its calculation base.
- Valuation: Determine the customs assessable value under the applicable valuation rules.
Do not apply a headline percentage from another product or shipment as a general “GST plus customs duty” rate. The CBIC information portal notes that its legal content is being updated and expanded; check the current tariff entries and notifications for the goods and import date. See CBIC’s information portal.
How customs value affects the calculation
Customs assessable value is not necessarily the invoice total. Under section 14 of the Customs Act, where the statutory conditions are met, transaction value generally means the price paid or payable for goods sold for export to India for delivery at the time of importation. The rules may require specified additions, including commissions and brokerage, engineering and design work, royalties and licence fees, transport to the place of importation, insurance, and loading, unloading, and handling charges, as applicable. The relevant exchange rate is tied to the date the bill of entry is presented. A tariff value may also be fixed for a class of goods. See the Customs Act, 1962, section 14.
Because import IGST is calculated through the customs valuation framework, the base is not necessarily just the goods’ invoice price. Establish the assessable value and applicable additions before working out the tax.
A worked example—and why it is not a general rate
A 2022 public notice from the Office of the Commissioner of Customs, Mumbai, illustrates a specific duty structure for certain personal imports under CTH 9804 and the notice’s stated conditions. For assessable value X, it gives this calculation:
PC Slower Than It Used to Be?
A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11Outdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchRank #2
- PROTECTIVE HINGED COVER: Features a hinged, hard cover that protects the keys and display when stored, making this handheld calculator durable and easy to carry safely.
- DUAL-POWER SOURCE: Runs on solar energy with a battery backup, ensuring consistent and reliable use in any lighting condition or environment.
- LCD SCREEN SIZE: The 2-inch screen size, 8-digit LCD screen clearly shows each digit, helping to prevent reading errors and making numbers easy to read at a glance.
- CONVENIENT FUNCTION KEYS: Includes a 3-key independent memory, square root key, change sign key, automatic power down, and more to provide efficient, reliable everyday math.
- TRUSTED BY WORKPLACES FOR DECADES: Sharp has been a dependable name in office calculation for generations — practical tools built around the way people actually work.
| Charge | Example calculation | Share of X |
|---|---|---|
| BCD | 10% of X | 10% |
| SWS | 10% of BCD | 1% |
| IGST | 28% of X plus BCD plus SWS | 31.08% |
| Total in the notice’s scenario | BCD, SWS, and IGST combined | 42.08% |
The 42.08% figure is the notice’s worked example for its specified classification and notification conditions—not a universal Indian import rate or a determination of the treatment of a current or different shipment. See Office of the Commissioner of Customs, Mumbai, Public Notice No. 02/2022-Mum.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What importers must do at customs
The importer enters goods by presenting a bill of entry and declaring the contents. The importer self-assesses the duty payable. A customs officer may verify the entry and assessment, examine or test the goods, or ask for documents and information. Keep the supporting records used for classification, valuation, and the declaration. See the Customs Act, 1962, sections 46 and 17.
- Identify the goods and determine the tariff classification that applies.
- Establish the assessable value, including any additions required under the valuation rules.
- Check current duties, surcharges, IGST, exemptions, and concessions for that classification and import date.
- Present the bill of entry, declare the goods, and self-assess the applicable charges.
- Retain classification, valuation, and transaction records in case customs seeks verification or supporting information.
Can a registered importer claim credit for import IGST?
A bill of entry or similar prescribed document is among the documents recognized under Rule 36 of the CGST Rules for assessing integrated tax on imports when claiming input tax credit. That does not mean every importer can claim credit automatically: the person must be registered and satisfy the applicable document, eligibility, and credit requirements. Check the facts and conditions for the particular importer before treating import IGST as recoverable. See the CGST Rules, 2017, Rule 36.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
