Q.What is Customs Duty? Is it subsumed under GST?

Customs Duty is one of the few major indirect taxes that GST did NOT absorb — it lives on as its own separate levy.

Customs Duty is a tax levied by the Central Government on goods imported into, and certain goods exported from, India, under the Customs Act, 1962 and the Customs Tariff Act, 1975.

Is it subsumed under GST? No. Unlike Central Excise Duty, Service Tax, VAT and CST — all of which were replaced by GST — Customs Duty continues to be levied separately and was never subsumed into the GST structure. However, an imported good is typically ALSO charged IGST at the point of import, in addition to Basic Customs Duty, since an import is treated as a form of inter-state supply into India for GST purposes — the IGST portion, unlike the Basic Customs Duty portion, is available to a registered importer as Input Tax Credit, just like IGST paid on any other inter-state supply. …

Assuming ALL pre-GST indirect taxes were subsumed under GST — Customs Duty is the specific, common …