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

Indian Importers Must Pay IGST on CIF Contracts; Separate Levy on Shipping Services Violates CGST Section 8.

May 20, 2022

Case Laws GST SC

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

Indian Importers Must Pay IGST on CIF Contracts; Separate Levy on Shipping Services Violates CGST Section 8.

May 20, 2022

Case Laws GST SC

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