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'Anti-dumping, safeguard duties will be part of the value for levy of IGST'

Any IGST you pay can be taken as input tax credit

‘Anti-dumping, safeguard duties will be part of the value for levy of IGST’
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T N C Rajagopalan
Under the GST regime, what is the status of anti-dumping and safeguard duties on imported goods?
 
Those duties are levied under the Customs Tariff Act, 1975 and so, they will not be affected. Some of the notifications where “landed value” is a criterion for calculating the anti-dumping duty may have to be amended, considering the levy of IGST. Anyway, a very important change is that at present anti-dumping and safeguard duties do not form part of the value for levy of CVD, whereas anti-dumping and safeguard duties, besides assessable value and basic customs duty, will be included in the value

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