Import by agent behalf of principal

Querist : Anonymous (Querist) 01 March 2022 This query is : Resolved
If a agent import behalf of principal (outside india), to do basic assembly work and supply to customer in India on behalf of principal. (Principal will raise invoice to customer in USD from outside india)
What will be the following impact
1. Custom duty who will pay also valuation of goods. (we can registor the bill of entry in customer name?)
2. agent will raise service charge to principal
3. GST impact to supply of goods to customer in india

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