TMI Blog2022 (9) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... held that The IGST Act and the CGST Act define reverse charge and prescribe the entity that is to be taxed for these purposes. The specification of the recipient in this case the importer by Notification 10/2017 is only clarificatory. The Government by notification did not specify a taxable person different from the recipient prescribed in section 5 (3) of the IGST Act for the purposes of reverse charge. These Writ Petitions stand allowed. - W.P. Nos. 10330, 10335, 3872, 35528, 35575, 35785 of 2019, 11211, 13680, 13683, 20195 of 2020, 1491, 1492, 5735, 5732, 3260, 6287, 6563, 6855, 7623, 12342, 10666, 13933, 15753, 21777 of 2021, 8182, 11866 of 2022 and 32121 of 2018 - - - Dated:- 29-9-2022 - Honourable Mr. Justice S. Vaidyana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table :- TABLE Sl. No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 9 Heading 9965 (Goods transport services) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in column (3) of the said Table, the whole of integrated tax leviable under section 5 of the said Integrated Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table :- TABLE Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 10 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. A pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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