Levy of IGST on ocean freight held unconstitutional

Last updated: 05 February 2020

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This document details a significant Gujarat High Court judgment that declared the levy of IGST on ocean freight charges for CIF imports as unconstitutional. It explains that under the IGST Act, importers are neither suppliers nor recipients of the shipping service, thus cannot be made liable for the tax. The ruling highlights that such a levy is contrary to constitutional provisions and principles of law, potentially leading to double taxation. This insight is crucial for importers and tax professionals navigating GST regulations on international trade.

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NITYA's Insight Issue 96 Judgment Update Levy of IGST on ocean freight in case of CIF imports held unconstitutional #pdf

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Submitted by Nitya Tax Associates · Posted 05 February 2020 · Other files by Nitya Tax Associates · Report

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