Gujarat HC quashes levy of IGST ocean freight on transportation of goods by a vessel

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Gujarat HC quashes levy of IGST ocean freight on transportation of goods by a vessel

Holds that “Notification No.8/2017 – Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the Notification No.10/2017 – Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency” ; Concludes that no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India : Gujarat HC

GJHC240056532018-9 Ocean Frieight Levy Ultravires Gujarat HC 230120 (1)

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