How will imports/exports be taxed under GST?

All imports/exports will be deemed as inter-state
supplies for the purposes of levy of GST (IGST). The
incidence of tax will follow the destination principle and
the tax revenue in case of SGST will accrue to the State
where the imported goods and services are consumed. Full
and complete set-off will be available as ITC of the IGST
paid on import on goods and services. (Section 2(c) of the
IGST Act).