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2019 (10) TMI 945 - AAR - GSTLiability of IGST on importer - ocean freight on the case of CIF basis contract - Reverse Charge Mechanism - HELD THAT:- This issue is sub-judice as the same issue is pending before the Hon’ble High Court of Gujarat and this ruling is subject to the outcome of the decision of the Hon’ble Court. Subject to the final decision in the issue by the Hon’ble Court, it is ruled that IGST should be paid by the importer on ocean freight in ease of CIF basis contract, under Reverse Charge.
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