Sangal Papers Limited ., In re
Date: July 10, 2020
Subject Matter
In the case of import of goods on CIF basis, GST payable on the component of Ocean freight paid by the foreign supplier to the shipping company.
Summary
i. When GST has been paid on the freight in the case of indigenous supplies, whether the supplier is required to pay again GST on the freight under RCM. The applicant is a limited company incorporated under the Companies Act and engaged in the manufa…
1) M/s Sangal Papers Limited, 22Km, Meerut-Mawana Road, Mawana, Distt-Meerut, Uttar Pradesh (here in after called the applicant) is a registered assessee under GST having GSTN: 09AACCS4253J2Z5. 2) The Applicant is a limited company engaged in manufacturing of paper out of indigenous and imported waste paper. As regard to the imported waste paper, the applicant has submitted that the Customs duty i…