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2024 (2) TMI 1066 - RAJASTHAN HIGH COURTRefund of IGST - Constitutional Validity of section 96(2) of the RGST Act and section 96 of the CGST Act, section 99 of the CGST Act and Section 99 of the RGST Act , Entry 10 of the Impugned Notification dated 28.06.2017, proviso to section 5(1) of the IGST Act, 2017 - HELD THAT:- In the case of Mohit Minerals [2022 (5) TMI 968 - SUPREME COURT], Hon’ble Supreme Court, inter alia observed and directed Since the Indian importer is liable to pay IGST on the ‘composite supply’, comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the ‘supply of services’ by the shipping line would be in violation of Section 8 of the CGST Act. The writ petition filed by the petitioner is disposed of in the light of the judgment in the case Mohit Minerals - the petitioner would be entitled to refund of the IGST paid by it - petition disposed off.
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