The assessable value of a commodity imported into India is ₹ 10,000, Basic Customs Duty is 10%, Social welfare cess @ 10% of Customs Duty and the IGST is leviable @ 18%. Calculate the IGST and the total duty chargeable o

Computation of IGST and total duty chargeable on imports S. No. Particulars Amount (₹) 1. Assessable Value 10,000 2. Add: Basic Customs Duty @ 10% 1,000 3. Add: Social welfare cess @ 10% of Custom Duty 100 4. Sub-total 11,100 5. Integrated Tax @ 18% of ₹ 11,100 1,998 6. Total Duty and Integrated tax payable [(2+3+5)] 3,098