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GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

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

GST

May 20, 2022

Levy of IGST - Ocean Freight - scope of supply - composite supply or not - 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. - SC

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