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TMI Blog2024 (2) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the AAR which consists of members from amongst the officers of central tax and officers of state tax and Rule 103 of the CGST Rules and Rule 103 of RGST Rules as arbitrary and unconstitutional and accordingly quash impugned Order dated 22.12.2017 (Annexure-4); 2. Declare the provisions of section 99 of the CGST Act and Section 99 of the RGST Act to the extent it prescribes for constitution of the AAAR which consists of Chief commissioner of central tax and Commissioner of state tax as its members as arbitrary and unconstitutional and accordingly quash impugned notification dated 22.12.2017 (Annexure-5); 3. Declare Entry 10 of the Impugned Notification dated 28.06.2017 (Annexure-1) to the extent it notifies 'importer' as the 'recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue stands squarely covered by judgment of Hon'ble Supreme Court in Union of India Vs. Mohit Minerals (Pvt.) Limited : (2022) 10 SCC 700, wherein, from the indication made in para 169 to 171, the reliefs as claimed by the petitioner would be available. 3. The submissions made by counsel for the petitioner are not disputed by learned ASG, appearing for the respondents. 4. In the case of Mohit Minerals (supra), Hon'ble Supreme Court, inter alia observed and directed as under:- "169. The High Court in the impugned judgment has observed that: "What has led to the present day problems in the implementation of the GST: 133. The GST is implemented by subsuming various indirect taxes. The difficulty which is being experienced today in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, packaging, loading/unloading, labour, etc. may also be artificially vivisected by the delegated legislation to once again levy the GST on the supply on which the tax is already collected. xxxx xxxx xxxx xxxx 216. Thus, having paid the IGST on the amount of freight which is included in the value of the imported goods, the impugned notifications levying tax again as a supply of service, without any express sanction by the statute, are illegal and liable to be struck down." 170. We are in agreement with the High Court to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods, cannot be allowed. E. Conclusion 171. Based on the above discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of persuasion ranging from collaboration to contestation; and 171.1.3. The Government while exercising its rulemaking power under the provisions of the CGST Act and IGST Act is bound by the recommendations of the GST Council. However, that does not mean that all the recommendations of the GST Council made by virtue of the power Article 279A (4) are binding on the legislature's power to enact primary legislations; 171.2. On a conjoint reading of Sections 2(11) and 13(9) of the IGST Act, read with Section 2(93) of the CGST Act, the import of goods by a CIF contract constitutes an "inter-state" supply which can be subject to IGST where the importer of such goods would be the recipient of shipping service; 171.3. The IGST Act and the CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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