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2022 (8) TMI 1501 - DELHI HIGH COURTLevy of tax on ocean freight - Constitutional Validity of N/N. 8/2017-Integrated Tax (Rate) dated 28th June, 2017 and entry 10 of the N/N. 10/2017- Integrated Tax (Rate) dated 28th June, 2017 - HELD THAT:- The impugned Notification No. 8/2017-Integrated Tax (Rate) dated 28th June, 2017 and entry 10 of the Notification No. 10/2017- Integrated Tax (Rate) dated 28th June, 2017 are quashed as being ultra vires the Integrated Goods and Services Tax Act, 2017 and it is held that no tax is leviable under the Integrated Goods and Services Tax Act, 2017 on ocean freight for services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. The present writ petitions stand disposed of.
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