Indian Potash Limited ., In re
Date: February 22, 2019
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): S. Narasimha Reddy, D. Ramesh
Subject Matter
Importer is required to pay IGST on the ocean freight
Summary
In the present case, the service of transport by vessel is for the goods imported by the applicant. The consideration for both goods and also for service i.e. transport of the same by vessel, is paid by the applicant. The applicant’s view that…
M/s Indian Potash Limited (hereinafter referred to as “IPL”, or “Company” or “Applicant” as required by the context) holding Goods and Services Tax (‘GST’) Registration No. 37AAACI0888H1ZF, incorporated in June 1955 having principal place of business at 71-67 4/1 Exim Park, Behind Airport, IV/VA, Port Area, Visakhapatnam, Andhra Pradesh 530012 are re…