Section 2(10) of IGST Act - Definition of "Import of Goods" under IGST Act

2(10).1 Definition of Import of services

Section 2(10) “Import of goods” means

with its grammatical variations and cognate expressions, means

bringing goods into India from a place outside India;

Description: Image result for images of pointing finger

This definition is again similar to the definition of ‘import’ under the Customs Act, 1962.

2(10).1.1 Judgement on Import of goods

	In Kiran Spinning Mills v. CC 1999 (113) ELT 753 (SC 3 member bench), it has been held that import is completed only when goods cross the customs barrier.
	In Garden Silk Mills Ltd. UOI 1999 AIR SCW 4150 (SC 3 member bench), it has been held that import of goods in India commences when they enter into territorial waters but continues and is completed when the goods become part of the mass of goods within the country.