• Dr.Rakesh Ainapur

shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce. So import of goods or services will be treated as deemed inter-State supplies and would be subject to Integrated tax. While IGST on import of services would be leviable under the IGST Act, the levy of the IGST on import of goods would be levied under the Customs Act, 1962 read with the Custom Tariff Act, 1975. The importer of services will have to pay tax on reverse charge basis. However, in respect of import of online information and database access or retrieval services

nd ever since its inception it has continued to attract the attention to attra

"An Evaluative Study of Customs Law in the Post GST Era", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 10, page no.1151-1161, October-2019, Available :http://www.jetir.org/papers/JETIR1912156.pdf

"An Evaluative Study of Customs Law in the Post GST Era", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 10, page no. pp1151-1161, October-2019, Available at : http://www.jetir.org/papers/JETIR1912156.pdf