2020 (3) TMI 725

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..... n the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law. Also, impugned Notification No.8/2017 Integrated Tax (Rate) dated 28 .....

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..... urt of Gujarat, in, inter alia, R/Special Civil Application 726 of 2018 [(Mohit Minerals Pvt. Ltd. vs. Union of India 1 other(s)] wherein view taken was that no tax is leviable under Integrated Goods and Services Tax Act, 2007, on ocean freight, for services provided by a person, located in a non-taxable territory, by way of transportation of goods on a vessel from a place outside India upto Cus .....

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