PF-ESI & Trade
03 July 2026
Taxes on Imports 2026: BCD, IGST, Social Welfare Surcharge & GST Credit
Imports attract Basic Customs Duty, IGST plus SWS - and you can claim IGST as input tax credit under GST. Understanding the 25/35/50 (IGST) flow and how e-invoicing plus ICEGATE complete the loop.