Has the GST replaced the customs fee

India: Introducing Sales Tax on Goods and Services (GST)

As it became known, the Indian central government introduced the sales tax for goods and services (GST) nationwide on July 1st, 2017.

For sales within the states and territories of the Union, for sales across state borders and within the framework of border adjustment for imports, the uniform sales tax is to apply. The GST replaces 18 different indirect taxes and duties of the central government as well as the states and territories, including the Central Excise Duty, Services Tax, Central Sales Tax and various Entry Cesses and Value Added Taxes (VAT) of the states / territories. Apparently, this is an important step towards a unified Indian internal market.

The GST is designed as a net all-phase tax with input tax deduction entitlement for the registered entrepreneur (ie "VAT").

Further information can be found in the related link. The information is without guarantee. We always recommend that you seek advice from a local advisor. We would be happy to put you in touch in the AWB network.

All companies with corresponding sales in India are urgently advised to inform themselves about any tax implications before performing services and in good time.


GTAI - notification v. 07/03/2017

Central administration information page for indirect taxes and duties


GTAI - Germany Trade & Invest