No IGST/ Service Tax on Ocean Freight under CIF Contracts - Importer Not 'Recipient' and Levy Violates Composite Supply Principle
Court :
Bombay High Court
Brief :
The Hon’ble Bombay High Court in the case of Firmenich Aromatics Production India Pvt. Ltd. vs Union of India & Ors. [Writ Petition No. 385 of 2019, order dated February 26, 2026] held that importers under CIF contracts are not liable to pay IGST/service tax on ocean freight under reverse charge, as they are neither recipient of such services and such levy violates the concept of composite supply under GST law.
Citation :
Writ Petition No. 385 of 2019, order dated February 26, 2026
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Bimal Jain
Published in GST
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