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- Whether GST is leviable on ocean freight ?
Whether GST is leviable on ocean freight ?
Issue Favourable to Tax Payer ?:- yes
Held - Reliance placed on the Judgment of the Hon'ble Supreme Court of India in Union of India Vs. Mohit Minerals Private Limited, dated 19.05.2022 [2022 (61) G.S.T.L. 257 SC].
The operative portion of the Judgment is as follows:
145. This Court is bound by the confines of the IGST and CGS.....
Issue Favourable to Tax Payer ?:- yes
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 be permissible to ignore the text of Section 8 of the CGST Act and treat the two transactions as standalone agreements. In a CIF contract, the supply of goods is accompanied by the supply of services of transportation and insurance, the responsibility for which lies on the seller (the foreign export.....
Issue Favourable to Tax Payer ?:- no
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 basis, the appellant is liable to pay GST on the component of Ocean freight paid by the foreign supplier to the shipping company.
The service of transportation of goods is taxable both in case of imports as well as exports for domestic shipping line and for import for foreign shipping line. Sin.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant is a limited company incorporated under the Companies Act and engaged in the manufacturing and supply of the paper. Hence, the Notification No. 13/2017-CT (Rate) dated 28.06.2017 (as amended) is squarely applicable on them and they are liable to pay the GST on the freight paid, under the reverse charge mechanism.
As far as double taxation is concerned, we observe that this is a revenue neutral exercise, having no add.....
Issue Favourable to Tax Payer ?:- yes
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 the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in l.....
Issue Favourable to Tax Payer ?:- yes
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 Court of Gujarat, in, inter alia, R/Special Civil Application 726 of 2018 [(Mohit Minerals Pvt. Ltd. vs. Union of India & 1 other(s)] wherein view taken was that no tax is leviable under Integrated Goods and Services Tax Act, 2007, on ocean freight, for services provided by a person, located in a n.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
