Given that GST is a destination-primarily based tax, IGST is levied while in the Point out where by the imported merchandise are eaten and import services are gained. Import of services means the provision of any service when,- A different prevalent classification program could be the Regular Industry Code (SIC). https://import-and-export-industr78453.webdesign96.com/31803359/import-and-export-industries-of-punjab-no-further-a-mystery