New GST on Imported Goods in India: Customs and IGST
- Imported goods in India may attract Basic Customs Duty (BCD), IGST and other applicable customs levies, depending on the product classification.
- The IGST rate on import of goods depends on the applicable HSN/tariff classification and may vary across product categories.
- The GST rate on import of goods generally follows the IGST rate applicable to similar goods supplied in India, subject to applicable customs and GST notifications.
- Importers may claim Input Tax Credit (ITC) of eligible IGST paid on imports, subject to GST conditions and supporting documents such as the Bill of Entry.
- Goods imported through courier are also subject to applicable customs duties and IGST unless a specific exemption or concession applies.
Whether you’re importing electronics, apparel, or business supplies, imported goods in India are subject to taxes under both Customs Duty and Goods and Services Tax (GST) . If you’re a buyer or a business dealing with global trade, understanding gst on import goods helps you avoid surprises at the border.
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New GST Rate for Imports (IGST) in India
The revised rates are applicable from 22 September 2025. The IGST rate on import of goods depends on the product’s HSN/tariff classification. The GST rate on import of goods generally corresponds to the applicable IGST rate for the same category of goods, subject to customs exemptions and notifications.
New GST for Imports: Applicable Rates
| Category of Goods | HSN Chapter | Current IGST Rate | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Mobile phones | 85 | 18% | 18% |
| Televisions | 85 | 18% | 18% or 28%, depending on screen size |
| Readymade apparel up to ₹2,500 per piece | 61, 62 | 5% | 5% or 12%, depending on earlier value threshold |
| Footwear up to ₹2,500 per pair | 64 | 5% | 12% |
| Toys | 95 | 5% | 12% |
| Printed books | 49 | Nil | Nil |
| Specified special-rate goods, including certain non-alcoholic beverages and motor vehicles | Varies | 40% | 28% plus applicable compensation cess in relevant cases |
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
Category of Goods
HSN Chapter
Current IGST Rate
Rate Before 22 Sep 2025
IGST on import of goods is generally levied in addition to Basic Customs Duty and other applicable customs levies. The exact rate depends on the tariff classification and applicable exemptions.
The TV and toy changes are supported by the 2025 GST rationalisation: TVs moved to a uniform 18%, while toys were reduced from 12% to 5%.
GST on Low-Value Imported Goods
Goods imported through courier or post can also attract applicable customs duties and IGST. A consignment does not automatically get a lower GST rate merely because its value is below ₹5,000.
| Type of Item | Applicable IGST Treatment |
|---|---|
| Apparel purchased from international websites | Rate depends on HSN classification and applicable value-based GST slab |
| Electronic gadgets purchased from foreign platforms | Rate depends on the specific product classification |
| Personal-use goods imported through courier/post | Applicable IGST and customs treatment depends on classification and available exemptions |
Type of Item
Applicable IGST Treatment
Type of Item
Applicable IGST Treatment
Type of Item
Applicable IGST Treatment
The September 2025 GST reform rationalised most goods into the 5% and 18% slabs, while a 40% special rate and certain other specific rates or exemptions continue to apply.
Is GST Applicable on Imports?
Yes. Under Indian tax law, imports are treated as inter-state supplies, and hence Integrated GST (IGST) is applicable in addition to customs duties.
So, when a product enters India from another country, it attracts:
- Basic Customs Duty (BCD)
- Social Welfare Surcharge (SWS)
- IGST (GST for imports)
- Compensation Cess (if applicable on luxury/sin goods)
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How is GST Calculated on Imports?
Here’s how the value for IGST is calculated:
IGST = (Assessable Value + BCD + SWS) × Applicable GST Rate
Example:
- Assessable value: ₹10,000
- BCD: 10% = ₹1,000
- SWS: 10% of BCD = ₹100
- IGST rate: 18%
IGST = (₹10,000 + ₹1,000 + ₹100) × 18% = ₹11,100 × 18% = ₹1,998
Total tax payable: ₹1,000 (BCD) + ₹100 (SWS) + ₹1,998 (IGST)
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Can Importers Claim Input Tax Credit (ITC)?
Yes. Registered businesses importing goods can claim Input Tax Credit on IGST paid at customs, provided:
- The goods are used for business
- The importer has a valid GSTIN
- The bill of entry (customs document) is available
- The ITC is properly reported in GSTR-2B / GSTR-3B
However, BCD and SWS are not eligible for ITC.
Conclusion
Understanding the gst on import goods is key for pricing products, clearing customs, and maintaining accurate records—especially if you’re an eCommerce seller, global trader, or regular online shopper.
