Whether CGST and SGST/UTGST is applicable on import of goods or services or both

In terms of Section 7 of the IGST Act, 2017, import of goods or services or both shall be treated to be a supply in the course of inter-state trade or commerce. Accordingly, tax under the provisions of IGST Act shall apply on import of goods or services or both.

(ICAI FAQ PUBLICATION 06-09-2017 LEVY AND COLLECTION:  FAQ NO. 20)