Bharat Oman Refineries Ltd Vs Union Of India
Date: August 18, 2020
Subject Matter
IGST not leviable on Ocean Freight for transportation of goods by foreign seller
Summary
The subject matter of this writ application is the levy of tax under the Integrated Goods and Services Tax Act, 2017 on the Ocean freight for the services provided by a person located in a non-taxable territory by way of trans…
1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a government company, has prayed for the following reliefs: “ A. This Hon’ble Court may be pleased to issue a writ of mandamus directing the respondents to grant refund of the amount of IGST already paid by the petitioner pursuant to entry No. 10 of&n…