IGST on Ocean Freight as Ultra Vires & Unconstitutional - Gujarat HC
Last updated: 27 January 2020
Court :
Gujarat HC
Brief :
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 & corresponding notifications as ultra-vires the IGST Act, 2017 for lacking legislative competency and also declared these notifications as unconstitutional. It is concluded that no IGST is leviable on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India.
Citation :
Mohit Mineral Pvt. Ltd. v. UOI [Special Civil Application No. 726/2018 decided on January 23, 2020]
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Bimal Jain
Published in GST
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