About this document
Mohit Minerals PVT LTD Versus Union of India & 1 Other - 2020 (1) Tmi 974 - Gujarat High Court by Vishal Goswami is a document available to read on EtoBox.
The Gujarat High Court ruled that the levy of Integrated Goods and Services Tax (IGST) on ocean freight for services provided by a person in a non-taxable territory is unconstitutional and ultra vires the IGST Act. The court determined that the importer does not qualify as the recipient of the transportation service, as the obligation to pay for such services lies with the foreign exporter. Consequently, the impugned notifications imposing this tax were declared invalid, and no tax is to be levied on ocean
- Author
- Vishal Goswami
- Language
- EN