Union of India Vs Mohit Minerals Pvt. Ltd
Date: May 19, 2022
Subject Matter
GST cannot be levied on Ocean Freight for transportation of goods by foreign seller. HC ruling upheld.
Summary
The impugned levy imposed on the ‘service’ aspect of the transaction is in violation of the principle of ‘composite supply’ enshrined under Section 2(30) read with Section 8 of the CGST Act and since the Indian importer is lia…
A Introduction 1 The Union of India is in appeal against a judgment of a Division Bench of the Gujarat High Court dated 23 January 2020. The High Court allowed a petition instituted by the respondents under Article 226 for challenging the constitutionality of two notifications of the Central Government. The bone of contention is whether an Indian importer can be subject to the levy of Integrated G…