Sir One of My Client is Importer and Import Commodities like Soybean, Watermelon’s Seed (Taxable @5%) And Also Import Maize Seeds, Moth Beans, Etc (Exempted / Nil Rated) My Question • At Time of Import of Soybean And Watermelons Seed Custom Authorities are assessed Goods Value Decided by Government of India And Asked IGST On the Amount of Bill of Entry, But the Import price of same goods is lower compare to goods Price assessed by custom authorities, so at the Time of Sales My Client is Colleting Lower GST Compare to Purchase Paid on BE (Can I Get Refund on difference amount which stuck in Credit Ledger due to above ) • Can I Avail GST Credit of Import Charges (charged By Custom Clearing Agent) For Goods Which is Exempted / Nil Rated?

Reply—As per section 2(10) of IGST Act,  ‘‘Import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India.

Taxpayer is required to pay applicable rate of IGST and Custom duty at the time of Import of goods. Later he can claim ITC of IGST paid at the time of import.  There is a separate column in GSTR-3B for claiming ITC in respect of Import of goods. 

Refund of such ITC is not available to a taxpayer.