Indian import duty is built in layers. Basic Customs Duty (BCD) is charged on the assessable value. A Social Welfare Surcharge (SWS) of 10% is levied on the BCD. Anti-dumping or safeguard duties may apply to specific products.
IGST is then charged on the sum of the assessable value plus BCD, SWS and any other duties. Because IGST is calculated on a duty-inclusive base, the effective burden is higher than the headline rate.
Most IGST paid on imports is available as input tax credit to registered businesses. Always confirm current rates on the CBIC tariff, since rates change through notifications.
Try: Import Duty Calculator →This article is general information, not legal or tax advice. Rules and rates change — confirm with a licensed customs broker before filing.