Gujarat High Court ruling on levy of IGST on ocean freight service under reverse charge
Last updated: 31 March 2020
Court :
Gujarat HC
Brief :
High Court held that the Notification prescribing rate of 5% in case of transportation service for import of goods and Entry No. 10 of RCM Notification requiring importer to pay tax under reverse charge, are ultra vires the IGST Act and hence, unconstitutional.
Citation :
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