Levy of IGST - Ocean Freight - scope of supply - composite ...

Court Rules Against Conflicting IGST Arguments on Ocean Freight, Clarifies Composite Supply Treatment for Indian Importers.

May 20, 2022

Case Laws GST SC

Levy of IGST - Ocean Freight - scope of supply - composite supply or not - The Union of India cannot be heard to urge arguments of convenience – treating the two legs of the transaction as connected when it seeks to identify the Indian importer as a recipient of services while on the other hand, treating the two legs of the transaction as independent when it seeks to tide over the statutory provisions governing composite supply. - SC

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Levy of IGST - Ocean Freight - scope of supply - composite ...

Court Rules Against Conflicting IGST Arguments on Ocean Freight, Clarifies Composite Supply Treatment for Indian Importers.

May 20, 2022

Case Laws GST SC

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