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What is GST Landmark Judgements Analysis about?

The document summarizes two landmark Supreme Court judgements related to GST law: 1) Mohit Minerals - Held importer is deemed recipient of ocean freight services for purposes of reverse charge as per place of supply rules, but separate levy on importer violates composite supply principles. 2) Northern Operating Systems - Examined whether overseas group companies provided manpower supply services to Indian firm by deputing employees. Held contractual arrangements did not constitute taxable manpower supply

Author

Darshni 18

Language

EN