IGST on imports replaced the old CVD and SAD components of Indian import duty after July 2017. For GST-registered importers, this was a major win — IGST paid at customs is fully claimable as Input Tax Credit (ITC), whereas CVD/SAD were only partially claimable. This guide explains IGST calculation, ITC claiming, common problems, and what to do when GSTR-2B data doesn't match.

IGST on Imports — Key Facts

  • IGST rate on imports = domestic GST rate for the same goods
  • Calculated on: CIF + BCD + SWS (not just CIF)
  • Collected at customs along with BCD on the bill of entry
  • For GST-registered importers: fully claimable as ITC
  • For non-registered importers: final cost (no ITC)
  • Flows to GSTR-2B automatically from ICEGATE monthly

ITC Claiming Process — Step by Step

  1. Pay IGST on bill of entry via ICEGATE e-payment
  2. ICEGATE sends data to GSTN; appears in GSTR-2B (Table 3 — Import of Goods)
  3. Log in to GST portal; download GSTR-2B for that month
  4. Verify: BoE number, GSTIN, IGST amount all match your BoE copy
  5. In GSTR-3B, claim ITC in Table 4A(1) "ITC Available — Import of Goods"
  6. ITC offsets your output GST liability first; excess goes to Electronic Credit Ledger

When IGST Doesn't Appear in GSTR-2B

CauseFix
GSTIN on BoE is wrong/missingCHA must file an amendment on ICEGATE to correct GSTIN
Data transmission delay (normal)Wait until month-end; ICEGATE transmits in batches
BoE filed in previous monthITC appears in the month the BoE was filed, not month of payment
Port technical issueContact ICEGATE helpdesk with BoE number and transaction ID

Blocked ITC on Imports — Section 17(5) CGST Act

Even though IGST is paid at customs, ITC cannot be claimed for imports of:

  • Motor vehicles for passenger transport (unless leasing/transport business)
  • Food, beverages, beauty products for personal use
  • Goods used for personal consumption
  • Construction materials for buildings (unless property is sold)

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Frequently asked questions

IGST (Integrated Goods and Services Tax) replaced CVD and SAD on imports after July 2017. It is calculated on CIF+BCD+SWS and is fully claimable as ITC by GST-registered importers.

IGST auto-populates in GSTR-2B monthly from ICEGATE. Verify it matches your BoE records, then claim it in GSTR-3B Table 4A(1). No separate application needed.

Same as the domestic GST rate for the goods: 5% (food, medicine), 12% (some food/textiles), 18% (most industrial goods), 28% (luxury/demerit goods).