Calculators

IGST on imports: how the base is built and what you pay

Independent site, not a government service. General information, not customs advice.

IGST is charged at the port on a base larger than the value of the goods. Enter the value, the duty and the rate to see the base and the tax.

IGST on an import

IGST

₹19,980

Value for IGST₹1,11,000
Of which duties₹11,000
IGST on the duties alone₹1,980

Base: customs value plus customs duties and surcharge.

Find the rate for your goods →

Imports into India bear Integrated Goods and Services Tax, collected by customs alongside customs duty. The base is the crucial detail. IGST is charged on the customs value plus the Basic Customs Duty and the Social Welfare Surcharge, so it falls partly on the duties themselves. The Chennai Customs guide of October 2025 sets it out in that order. On a customs value of ₹1,00,000 at 10% duty, the surcharge is ₹1,000 and the base becomes ₹1,11,000, so at 18% the IGST comes to ₹19,980. The rates come from Notification 9/2025-Integrated Tax (Rate). Its seven schedules carry 5%, 18%, 40%, 3%, 0.25% and 1.5%, and a residual entry places goods not specified elsewhere in the 18% schedule. Our copy holds 1,163 entries, with amendments in force to 1 November 2026 applied by us, but a specific rate should still be checked.

Social Welfare Surcharge on a duty amount

Surcharge

₹3,000

Basic Customs Duty₹30,000
Duty after the surcharge₹33,000
As a share of value1.5%

Calculated on the duty, not on the value of the goods.

See it in the full calculation →

Tariff and rules read by Radif Partners · Editorial policy · Method and sources

Why the effective rate exceeds the headline

Because IGST sits on top of duty, the total grows faster than the sum of the rates. Here is the same customs value at different duty rates, with the 10% surcharge and 18% IGST.

Our arithmetic; rates are examples of tariff rates seen in the file.
BCDSurchargeIGSTTotal on ₹1,00,000Share
0%₹0₹18,000₹18,00018.0%
5%₹500₹18,990₹24,49024.5%
7.5%₹750₹19,485₹27,73527.7%
10%₹1,000₹19,980₹30,98031.0%
15%₹1,500₹20,970₹37,47037.5%
20%₹2,000₹21,960₹43,96044.0%
35%₹3,500₹24,930₹63,43063.4%
70%₹7,000₹31,860₹1,08,860108.9%

The slabs in the notification

Schedules I to VI of Notification 9/2025-Integrated Tax (Rate) read 5%, 18%, 40%, 3%, 0.25% and 1.5%. Notification 19/2025 omits Schedule VII from 1 February 2026, moves tobacco goods to the 40% schedule and biris to 18%, and Notification 2/2026 of 27 October 2026 adjusts entries from 1 November 2026, among them retreaded tractor tyres at 5%. The rate finder shows which entries touch your line. A few goods are exempt under other notifications, which we did not list.

Older guides show a different sum

The GST Council flyer on imports is old: it still adds an education cess, which the Chennai Customs guide of 2025 no longer shows, and its rates are out of date. Its structure, value plus duties and then IGST, remains the logic we use. Our full calculator does the whole sum from an FOB price. The surcharge tool on this page shows the step just before.

Questions people ask

Is IGST on imports calculated on the invoice value?

No. The base is the customs value, which already includes freight and insurance, plus Basic Customs Duty, Social Welfare Surcharge and any other customs duty charged under the tariff. Anti-dumping, safeguard and countervailing duties stay outside it, as section 3 of the Customs Tariff Act says for the tax calculation. This is why IGST exceeds a plain percentage of the invoice.

Can a business recover the IGST paid on imports?

A GST-registered business can generally claim it as input tax credit, subject to the GST rules and to the use made of the goods. The cash still leaves your account at the port, and the credit comes later. Basic Customs Duty and surcharge are not credited in the same way. Check your position with your tax adviser, as this page cannot do so.

What IGST rate applies if my goods are not listed by name?

Schedule II of Notification 9/2025 has a last entry for goods not specified in the other schedules, and it carries 18 per cent. Wording in chapter-wide entries may still catch your goods, so the rate finder lists all entries touching a line. Read the descriptions, because conditions such as a sale value per piece may decide the slab.

Check next

Import duty calculator

Type an FOB value, an exchange rate and a tariff line: BCD, surcharge and IGST step by step.

IGST rate finder

Open a tariff line to see each entry of Notification 9/2025 that names it, with schedule, serial number and rate.

Social Welfare Surcharge

The surcharge is 10% of the duty, not of the value. Some goods pay 3% or nothing. Calculate it and see the effect on IGST.

Landed cost calculator

Add customs value, duty, IGST and your port and inland costs to get a cost per unit, with or without the IGST you can credit.

ITC-HS, HSN and customs codes

Three names for closely related codes in India: what each is used for, who publishes it, and which one goes on which document.

Official texts behind this page

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Independent publisher of a working reference on Indian customs duty, tariff lines and import logistics

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Indian customs duty and import logistics 2026, read in the tariff, notifications and rules, last checked on