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)

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)

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)

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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