Section 2(10) of IGST Act: Meaning of “Import of Goods”
As per Section 2(10) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “import of goods” has been defined, as under:
Section 2(10) of IGST Act: Definition of ‘Import of Goods’ (CHAPTER I – PRELIMINARY)
“import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India.
The Integrated Goods and Services Tax (IGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the IGST Amendment Act, 2018 itself.