Section 2(10) of IGST Act: Meaning of “Import of Goods”

Definition of the term “Import of Goods” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(10) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India.

Leave a Reply