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The Additional Duty of Excise or CVD and the Special

Additional Duty or SAD presently being levied on imports will be

subsumed under GST. As per explanation to clause (1) of article

269A of the Constitution, IGST will be levied on all imports into the

territory of India. Unlike in the present regime, the States where

imported goods are consumed will now gain their share from this

IGST paid on imported goods.

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