Held - The Court is bound by the confines of the IGST and CGST Act to determine if this is a composite supply. It would not .....

 Held - In terms of the Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended), in the case of import of goods on CIF b.....

Held - The applicant is a limited company incorporated under the Companies Act and engaged in the manufacturing and supply of the paper. Hence, the.....

Held - We have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for th.....

Held - The submission was that challenge in this writ petition is covered by judgment dated 23rd January, 2020 made by a Division Bench of High Cou.....

Held - The issues raised in this writ-application have now been settled by the judgment of this Court dated 23rd January, 2020, passed in the Speci.....