GST Judgements
IGST on Ocean Freight as Ultra Vires & Unconstitutional - Gujarat HC
Bimal Jain 27 January 2020 at 17:08
In a landmark judgment in the case of Mohit Mineral Pvt. Ltd. v. UOI [Special Civil Application No. 726/2018 decided on January 23, 2020], the Hon'ble Gujarat HC has declared levy of Integrated Goods and Services Tax ('IGST') on ocean freight & corre
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AAR: GST leviable on the compensation paid to lessor for vacating its claim
Bimal Jain 27 January 2020 at 11:00
The Hon'ble AAR, Goa in the matter of M/s Goa Industrial Development Corporation [AAR No. GOA/GAAR/01 of 2019-20/1875 dated October 17, 2019] has held that the compensation paid by the Applicant on lessor's deposit would clearly qualify as 'supply of
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