Case LawR/Special Civil Application No. 1758 of 2020
Gokul Agro Resources Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- February 26, 2020
- Type:
- Special Civil Application
- Members:
- J.B.PARDIWALA , BHARGAV D. KARIA
Subject
No IGST leviable on the ocean freight
Summary
No tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside Ind…
Judgement
1 Rule returnable forthwith. Mr. Nirzar Desai, the learned standing counsel waives service of notice of rule for and on behalf of the respondents. 2 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “19A. This Hon’ble Court may be pleased to issue a writ striking down and declaring Entry No.10 of Notificati…