Mohit Minerals Pvt. Ltd. Vs Union of India
Date: January 23, 2020
Subject Matter
GST cannot be levied on Ocean Freight for transportation of goods by foreign seller
Summary
Notification No. 10/2017-Integrated Tax (Rate), dated 28.06.2017 was issued notifying the categories of supplies which are liable for payment GST under Reverse Charge Mechanism (RCM). The entry number 10 of the said notification provides for pa…
1. Since the issues raised in all the captioned writ-applications are the same, those were heard analogously and are being disposed of by this common judgment and order. 2. In all the captioned writ-applications, the writ-applicants have challenged the levy of the IGST on the estimated component of the Ocean Freight paid for the transportation of the goods by the foreign seller as sought to be lev…