Saraogi Udyog Pvt. Ltd. Vs Union Of India
Date: March 30, 2026
Subject Matter
GST Not Collectible on Ocean Freight for Imported Coal Under Both CIF and FOB Contracts
Summary
The writ petitions were allowed , setting aside the assessment orders. The High Court affirmed that Goods and Services Tax (GST) is not collectible on ocean freight charges for imported coal, whether under C.I.F. or F.O.B. contracts, reinforcing the…
FULL TEXT OF THE ANDHRA PRADESH HIGH COURT JUDGMENT The Court made the following Common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Since the issues raised in both these Writ Petitions are one and the same, they are being disposed of, by way of this common order. 2. The petitioner in W.P.No.12903 of 2023, is in the business of importing and selling coal to local customers. In the process o…