Chambal Fertilizers And Chemicals Limited ., In re
Date: August 25, 2018
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Subject Matter
IGST payable on transportation of goods by vessel under RCM
Summary
The Applicant is engaged in the trading business of fertilizers like DAP, MOP. The applicant has filed an application for Advance Ruling on the basis of above facts to give the ruling as to:- (a) Whether in the case of import of goods on CIF (…
1. SUBMISSION OF THE APPLICANT: 1 . The applicant has sought an Advance Ruling on the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers. The Applicant is engaged in the trading business of goods like DAP, MOP. The said goods are purchased from a country outside India and imported into India. The applicable rate of IGST (impo…