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2023 (3) TMI 1263 - HC - GSTLevy of IGST - ‘service’ aspect of the transaction - composite supply - supply of services by the shipping line - HELD THAT:- The issue involved in this intra-Court appeal in view of the decision of the Hon’ble Supreme Court in the case of Union of India & Ors. vs. Mohit Minerals Pvt. Ltd. [[2022 (5) TMI 968 - SUPREME COURT]], where it was held that The impugned levy imposed on the ‘service’ aspect of the transaction is in violation of the principles of composite supply’ enshrined under Section 2(3) read with Section 8 of the CGST Act. 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. In the case on hand, the observation of the Hon’ble Supreme Court in sub-paragraph (v) of paragraph 148(i)(b) would be applicable. Appeal allowed.
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