RCM on Ocean Freight

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The Gujarat High Court ruled on 23rd January 2020 in the Mohit Minerals vs. Union of India case concerning IGST on ocean freight. The court declared CBIC notifications 8/2017 and 10/2017 unconstitutional. This means the Reverse Charge Mechanism (RCM) is not applicable to importers for ocean freight charges.

CA Garima Bhayana

CA Garima Bhayana (Querist)
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24 January 2020 Is there any Judgement came w.r.t. IGST on Ocean Freight in the case of Mohit Minerals v.s. Union of India ?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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24 January 2020 Yes, Gujarat High Court decision dated 23-01-2020 wherein CBIC notification
8/2017 and 10/2017 were held unconstitutional meaning thereby RCM is not
applicable to importer on ocean freight.

Prateek

Prateek (Expert)
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30 January 2020 Copy of Judgement
https://taxguru.in/goods-and-service-tax/gst-not-leviable-ocean-freight-transportation-goods-foreign-seller-hc.html

Guest

Guest (Expert)

30 March 2020 Please see this video which explains the judgment in given on ocean freight in case of Mohit Minerals

https://www.youtube.com/watch?v=Nqy64hm-kUo

Guest

Guest (Expert)

30 March 2020 Please see this video which explains the judgment given in case of Mohit Minerals on levy of IGST on ocean freight .

https://www.youtube.com/watch?v=Nqy64hm-kUo

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