Home Case Index All Cases GST GST + HC GST - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 943 - HC - GSTConstitution of the Authority for Advance Ruling - Constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 and Section 96 of the Central Goods and Services Tax Act, 2017 - Levy of IGST on transportation services - import of goods on FOB basis - reverse charge mechanism - vires of notification dated 28.6.2017 - It is submitted that, the impugned notification has been illegally shifted the liability to pay IGST on the ‘importer’ who is not the recipient of the services in case of import on CIF basis. Held that:- Issue notice, returnable by 10th July, 2019.
|