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2020 (1) TMI 1167 - HC - GSTLevy of GST on ocean freight - reverse charge - Vires of N/N. 8/2017 – Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the N/N. 10/2017 – Integrated Tax (Rate) dated 28th June 2017 - HELD THAT:- This Court in the case of MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT] where this Court declared the N/N. 8/2017 – Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the N/N.10/2017 – Integrated Tax (Rate) dated 28th June 2017 are declared as ultra vires the Integrated Goods and Services Tax Act, 2017 on the ground of lack legislative competency. Petition disposed off.
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