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2021 (7) TMI 864 - HC - GSTConstitutional Validity - Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 - Serial No. 9(ii), its proviso & para No. 4 of the Explanation in Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 - Entry 10 of the Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017 - levy of Integrated-tax / IGST - services by way of transportation of goods by vessel from a place outside India, up to custom station of clearance of India - ‘Ocean Freight services - reverse charge mechanism - deeming fiction of equating import of goods & services into India with inter-state trade & commerce - ‘Importer’ within meaning of Section 2(26) of the Custom Act, 1962 deemed as ‘recipient’ of service - HELD THAT:- Reliance placed in the case of MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT] where it was held that impugned Notification No.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, as they lack legislative competency. Both the Notifications are hereby declared to be unconstitutional. This petition is disposed of in terms of the decisions given by the Gujarat High Court in Mohit Minerals Private Limited.
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