Sangal Papers Limited ., In re
Date: March 10, 2021
Subject Matter
No ruling on leviabiity of GST on the ocean freight in the case of imports on CIF basis as matter is pending before the SC
Summary
Q-1 As regard to the question of the Applicant that When the 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, we are of the opinion that the ruling…
1) M/s Sangal Papers Ltd, 22 Km Meerut-Mawana Road, Mawana, Meerut, Uttar Pradesh (the Appellant) is a registered assessee under GST having GSTN: 09AACCS4253J2Z5. 2) The Appellant is a limited company engaged in manufacturing of paper out of indigenous and imported waste paper. The Appellant imports waste paper from various countries and Customs duty is paid on the same on CIF value. Once the pape…