About the GST Import Duty Stack Calculator
What is the GST Import Duty Stack Calculator?
Imports into India attract a stack of duties: basic customs duty (BCD), a social welfare surcharge (SWS) of 10% of BCD, and integrated GST (IGST) on the value plus those duties. For GST-registered businesses, the IGST (and compensation cess) paid at customs can be claimed as input tax credit — but BCD and SWS are a real cost.
Enter the assessable value, BCD, IGST and cess rates, and whether you are GST-registered. This import GST calculator shows the full duty stack, what is creditable and your true net import cost.
How to use the GST Import Duty Stack Calculator
- Assessable Value – CIF value in ₹ (sample: 5,00,000)
- Basic Customs Duty (%) (sample: 10)
- IGST Rate (%) (sample: 18)
- Compensation Cess (%) (sample: 0)
- Importer Registered under GST? (sample: Yes – can claim input tax credit)
- Press Calculate Duty Stack & ITC (results also refresh as you type). The result card shows the Net Import Cost After GST Credit, along with Total paid at customs, IGST + cess creditable and Non-creditable cost (BCD + SWS).
Formula used
IGST = (Assessable value + BCD + SWS) × IGST rate
- SWS = 10% of BCD
- Net cost = value + all duties − IGST and cess credit
Assessable value is usually the CIF value (cost, insurance and freight) converted at the customs exchange rate.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Assessable Value – CIF value in ₹ | 5,00,000 |
| Basic Customs Duty (%) | 10 |
| IGST Rate (%) | 18 |
| Compensation Cess (%) | 0 |
| Importer Registered under GST? | Yes – can claim input tax credit |
| Result | Value |
|---|---|
| Net Import Cost After GST Credit | ₹5,55,000 |
| Total paid at customs | ₹1,54,900 |
| IGST + cess creditable | ₹99,900 |
| Non-creditable cost (BCD + SWS) | ₹55,000 |
Tips for using the GST Import Duty Stack Calculator
- IGST paid on imports appears in GSTR-2B through the ICEGATE link; reconcile it monthly.
- Some items qualify for concessional BCD under free-trade agreements with a certificate of origin.
- Unregistered importers bear IGST as a cost.