IDT MCQ — Import of goods into India is treated as:

**Import of goods into India is treated as:** A) Intra-state supply B) Inter-state supply C) Non-taxable supply D) Export of service ✅ **Answer: (B) Inter-state supply** When goods come into India from outside the country, this movement is treated as an **inter-state supply** under GST law. The goods are moving from outside India's territory into India — similar to how goods moving from one state to another within India are taxed. Imports definitely are taxable in India, not non-taxable. And this is about physical goods entering the country, not services or exports leaving it. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._