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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