GST on Import (with BCD/IGST)
Calculate total import tax including Basic Customs Duty (BCD), Social Welfare Surcharge, IGST, and total landed cost for goods imported into India.
GST on Import Calculator (BCD + IGST)
Total import duty: BCD + Social Welfare Surcharge + IGST
Total CIF value in Indian Rupees as assessed by customs
Estimates only. Actual duties depend on HSN code, exemptions, and customs assessment. IGST on imports is claimable as ITC.
Import of goods into India attracts BCD + Social Welfare Surcharge (10% on BCD) + IGST on the assessable value including BCD. This stacking means a product with 10% BCD and 18% IGST effectively costs 29.8% more than the CIF value — not just 28%. Always compute landed cost before importing.
GST on Import of Goods into India — How It Works
When goods are imported into India, multiple duties apply on top of the CIF (Cost + Insurance + Freight) value. The Basic Customs Duty (BCD) is levied on the CIF value. Social Welfare Surcharge (SWS) at 10% is added on BCD. Then IGST is levied on the total assessable value — which includes CIF, landing charges (1%), BCD, and SWS. This compounding effect makes landed costs significantly higher than the CIF price alone.
ITC on import IGST
The IGST paid on imports is fully recoverable as Input Tax Credit for GST-registered businesses using the goods for taxable supplies. It auto-populates in GSTR-2B from ICEGATE data. This means for B2B importers, the effective cost of IGST is zero — making BCD the true non-recoverable duty.