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.