Notification leving IGST on importer on occan freight is unconstitutional
Notifications levying IGST on importer on component of Ocean Freight are ULTRA vires & Unconstitutional : Guj HC
Mohit Minerals Pvt. Ltd. Vs Union of India (Gujarat High Court); Special Civil Application No. 726 of 2018 & Others; Decided on – 23/01/2020
ISSUES BEFORE THE HIGH COURT
01. Whether Notification No. 8/2017-Integrated Tax (Rate), dated 28.6.2017 and Entry 10 of the Notification No.10/2017-Integrated Tax (Rate), dated 28.6.2017 are ultra vires to the Integrated Goods and Services Tax Act, 2017 and unconstitutional?
02. Whether tax is leviable under the Integrated Goods and Services Tax Act, 2017 on Ocean Freight for services supplied by