IGST Section 9: Levy and Collection of Tax on Import and Export


Major changes to the tax system have been brought about by the Goods and Services Tax (GST) regime in India. In particular, Section 9 of the Integrated Goods and Services Tax (IGST) Act addresses the imposition and collection of import and export taxes. An in-depth grasp of the tax structure governing cross-border transactions is ensured by reading this article, which offers insights into the levy and collection requirements of the IGST Act.

What is the IGST Act?

In order to simplify the taxation of goods and services engaged in interstate and international transactions, the IGST Act was created. Section 9 of the IGST Act deals with taxes on the import and export of goods and services. Let’s examine the main points surrounding the imposition and collection of IGST.

The IGST Act’s Levy and Collection provisions

Certain requirements pertaining to the imposition and collection of taxes on imports and exports are outlined in the IGST Act. The primary things to consider are as follows:

  • Import Duty: According to Section 9(1) of the IGST Act, 2017, all products and services that are imported into India are subject to an import duty known as the Integrated products and Services Tax. The GST Council recommends that the Central Government notify the rates at which the tax would be collected. When import duties under the Customs Act of 1962 become due on the products, that is when the tax will be imposed.
  • Levy of IGST on Supply: According to Section 9(2) of the IGST Act, 2017, the Central Government may announce the items and services that would be subject to an IGST charge based on a proposal from the GST Council. The notification may include information on the rate of taxation, the value of the tax to be charged, and the point of assessment.
  • Reverse Charge Mechanism: A individual who is not registered beneath the Act may be subject to a tax at the deliver of goods or services, or each, underneath Section 9(3) of the IGST Act, 2017. Under the reverse-charge device, the recipient of such goods or offerings, or each, is answerable for paying the tax.
  • Proviso to Section 9(1): The IGST Act of 2017’s proviso to Section 9(1) is important. According to this provision, import products will not be concern to the IGST Act of 2017 and alternatively be situation to the Customs Tariff Act of 1975. This suggests that imported goods might be situation to the primary customs obligation imposed underneath Sections 12 of the Customs Act, 1962, and 3 of the Customs Tariff Act, 1975, and that, where relevant, IGST could be imposed beneath sub-sections 7 of Section three of the Customs Tariff Act, 1975, and sub-section 9 of Section 5 of the IGST Act, 2017.

IGST Collection on Interstate Supplies

Section 5(2) of the IGST Act governs the collection of IGST on interstate supplies. According to this provision, the Central Government would acquire IGST from the dealer of products or services. The manner that the CGST and SGST are paid will also be used to pay the tax. At the moment of supply, the issuer of the goods or offerings is responsible for paying the IGST. The provider has two options for paying the IGST: cash or a bank guarantee.

The Central Government may confiscate the provider’s products if the supplier does not pay the IGST. In the event that the provider fails to pay the IGST, the Central Government may additionally charge a penalty.


In India, import and export taxes are determined in large part by Section 9 of the IGST Act. Businesses involved in cross-border transactions must comprehend the regulations on the imposition and collection of taxes. Accurate and timely fulfillment of tax duties by importers and exporters is guaranteed by compliance with the IGST Act. It is essential for businesses in India to adhere to the necessary procedures for filing GST returns, payments, reporting, and filing claims for input tax credits under the Indian Goods and Services Tax (IGST) framework in order to improve their operational efficiency in an import-export environment.

12 thoughts on “IGST Section 9: Levy and Collection of Tax on Import and Export”

  1. Radical otm.bmmq.shortkro.com.idu.jm replacement; obscured, procainamide [URL=https://yourdirectpt.com/lasix/]lasix 40mg for sale[/URL] [URL=https://shirley-elrick.com/prozac/]prozac[/URL] [URL=https://postfallsonthego.com/item/gasex/]pharmacy prices for gasex[/URL] [URL=https://helpo.org/propecia/]discount propecia[/URL] [URL=https://ofearthandbeauty.com/eflora-cream/]eflora cream no prescription[/URL] [URL=https://youngdental.net/item/psycotene/]psycotene best price[/URL] purchase psycotene [URL=https://mrcpromotions.com/prednisone-online/][/URL] [URL=https://weddingadviceuk.com/item/tadalafil/]cheap mexico tadalafil[/URL] [URL=https://yourdirectpt.com/mysoline/]mysoline price at walmart[/URL] mysoline walmart price [URL=https://mychik.com/drug/p-force/]p force.com lowest price[/URL] [URL=https://profitplusfinancial.com/flagyl/]cheap flagyl[/URL] [URL=https://youngdental.net/pill/viagra-soft-tabs/]overnight viagra soft tabs[/URL] [URL=https://petermillerfineart.com/inderal/]order inderal online[/URL] [URL=https://ofearthandbeauty.com/product/diarex/]prices for diarex[/URL] [URL=https://weddingadviceuk.com/item/filitra-professional/]filitra professional to buy[/URL] [URL=https://carolinahealthclub.com/drug/propecia/]pharmacy prices for propecia[/URL] [URL=https://postfallsonthego.com/item/fliban/]cheapest fliban[/URL] [URL=https://otherbrotherdarryls.com/item/viagra-soft/]buy viagra soft online canada[/URL] [URL=https://adailymiscellany.com/drugs/tenormin/]tenormin[/URL] [URL=https://youngdental.net/item/atomoxetine/]purchase atomoxetine[/URL] [URL=https://stillwateratoz.com/item/geriforte/]geriforte[/URL] ratio short-stemmed pig-tail cheapest 100 mg lasix prozac to buy lowest price on generic gasex get cheap propecia online eflora cream cheap cheap eflora cream online walmart psycotene price generic tadalafil mysoline from india p force for sale p-force 100 mg europe flagyl pills viagra-soft-tabs-canadian pharmacy lowest price on generic inderal diarex capsules for sale discount diarex filitra-professional cheap price propecia online paypal accepted cheapest fliban viagra soft tenormin on line on line atomoxetine atomoxetine purchase geriforte allocated joyful, https://yourdirectpt.com/lasix/ lasix https://shirley-elrick.com/prozac/ 40mg tadalafil generic online https://postfallsonthego.com/item/gasex/ lowest price on generic gasex generic gasex at walmart https://helpo.org/propecia/ discount propecia https://ofearthandbeauty.com/eflora-cream/ eflora cream generic canada generic eflora cream lowest price https://youngdental.net/item/psycotene/ purchase psycotene https://mrcpromotions.com/prednisone-online/ https://weddingadviceuk.com/item/tadalafil/ discount brand-name tadalafil https://yourdirectpt.com/mysoline/ mysoline without dr prescription https://mychik.com/drug/p-force/ low price p force https://profitplusfinancial.com/flagyl/ flagyl pills flagyl https://youngdental.net/pill/viagra-soft-tabs/ viagra soft tabs overnight https://petermillerfineart.com/inderal/ order inderal online https://ofearthandbeauty.com/product/diarex/ diarex capsules https://weddingadviceuk.com/item/filitra-professional/ filitra professional https://carolinahealthclub.com/drug/propecia/ propecia online no script propecia online no script https://postfallsonthego.com/item/fliban/ fliban in usa https://otherbrotherdarryls.com/item/viagra-soft/ purchase viagra soft without a prescription https://adailymiscellany.com/drugs/tenormin/ tenormin prezzo farmacia canada tenormin https://youngdental.net/item/atomoxetine/ atomoxetine best price https://stillwateratoz.com/item/geriforte/ lowest price on generic geriforte femoral, deny allergies.

  2. Double ubh.qpto.shortkro.com.qen.pg pandemics heparan measles, [URL=https://stillwateratoz.com/item/geriforte/]geriforte[/URL] [URL=https://intuitiveangela.com/levitra/]purchase levitra[/URL] [URL=https://helpo.org/priligy/]priligy 90 mg kopen[/URL] [URL=https://weddingadviceuk.com/item/cystone/]uk cystone no prescription[/URL] [URL=https://umichicago.com/zyban/][/URL] [URL=https://newyorksecuritylicense.com/generic-prednisone/]canada prednisone[/URL] [URL=https://youngdental.net/item/keto-cream/]overnight keto cream[/URL] [URL=https://winterssolutions.com/cozac/]cozac price[/URL] [URL=https://otherbrotherdarryls.com/viagra-with-fluoxetine/]generic viagra with fluoxetine canada pharmacy[/URL] [URL=https://postfallsonthego.com/item/tropicamet/]tropicamet on line[/URL] [URL=https://adailymiscellany.com/drugs/phenojet/]phenojet without a prescription[/URL] [URL=https://mynarch.net/item/waklert/]waklert capsules[/URL] [URL=https://helpo.org/propecia/]purchase propecia online[/URL] [URL=https://helpo.org/pharmacy/]generic pharmacy store[/URL] [URL=https://youngdental.net/pill/lincocin/]lowest lincocin prices[/URL] [URL=https://helpo.org/product/cytotec/]lowest cytotec prices[/URL] [URL=https://newyorksecuritylicense.com/item/cresar-h-micardis-hct-/]discount cresar h (micardis hct)[/URL] [URL=https://stillwateratoz.com/item/brand-levitra/]brand levitra in usa[/URL] [URL=https://ofearthandbeauty.com/cialis-oral-jelly/]generic cialis-oral-jelly from india buying[/URL] [URL=https://newyorksecuritylicense.com/femalegra/]lowest price on generic femalegra[/URL] [URL=https://youngdental.net/item/psycotene/]psycotene best price[/URL] developed thwarting canadian pharmacy geriforte purchase levitra priligy from costa rica buying cystone in spain prednisone buy keto cream without prescription cozac viagra with fluoxetine.com lowest price generic tropicamet lowest price phenojet online uk phenojet to buy waklert buy online propecia tadafil 1 mg best price pharmacy lincocin no prescription canadian pharmacy cytotec cytotec generic cresar h (micardis hct) in canada brand levitra cialis-oral-jelly cost walmart business marketing buy femalegra on line buy psycotene w not prescription labouring uvea https://stillwateratoz.com/item/geriforte/ canada geriforte https://intuitiveangela.com/levitra/ buy levitra 10mg online https://helpo.org/priligy/ priligy slovakia https://weddingadviceuk.com/item/cystone/ cystone on the market https://umichicago.com/zyban/ https://newyorksecuritylicense.com/generic-prednisone/ canada prednisone https://youngdental.net/item/keto-cream/ generic keto cream tablets https://winterssolutions.com/cozac/ buy cozac uk https://otherbrotherdarryls.com/viagra-with-fluoxetine/ viagra with fluoxetine.com lowest price https://postfallsonthego.com/item/tropicamet/ tropicamet price in canada https://adailymiscellany.com/drugs/phenojet/ phenojet brand https://mynarch.net/item/waklert/ waklert from india https://helpo.org/propecia/ propecia https://helpo.org/pharmacy/ pharmacy india prices https://youngdental.net/pill/lincocin/ lincocin no prescription https://helpo.org/product/cytotec/ http://www.cytotec.com https://newyorksecuritylicense.com/item/cresar-h-micardis-hct-/ on line cresar h (micardis hct) https://stillwateratoz.com/item/brand-levitra/ brand levitra in usa https://ofearthandbeauty.com/cialis-oral-jelly/ generic cialis oral jelly at walmart https://newyorksecuritylicense.com/femalegra/ online generic femalegra https://youngdental.net/item/psycotene/ walmart psycotene price psycotene best price pulmonary cosmetic, lawfulness sites.


Leave a Comment