<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Under the current GST regime, though the levy of Basic Customs Duty (BCD) on import of goods is continued, the additional customs duty and the Special Additional Duty (SAD) is replaced by IGST. While the full set-off is available of the IGST paid on import of goods and services, BCD paid on import is not eligible for set-off. In the case of import of services, an IGST on reverse charge basis is levied and credit of the same is available to the importer-recipient in accordance with the law.</span></span></span></p>