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Whether GST is leviable on ocean freight ?
Issue Favourable to Tax Payer ?:- yes
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 Special Civil Application No.726 of 2018 and allied petitions. We quote paragraph Nos.253, 254 and 255 of the judgment, rendered in the batch of the Writ Applications referred to above, as
"In view of the aforesaid discussion, we have reached to the conclusion that no tax is leviable under the Inte.....
Issue Favourable to Tax Payer ?:- no
Held - The para 4 of Notification No.8/2017-Integrated Tax (Rate), dated 28-6-2017 as amended by corrigendum dated 30.06.2017 vide CBIC F. No. 334/1/2017 -TRU is as follows:
"4. Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel fro.....
Issue Favourable to Tax Payer ?:- no
Held - It is observed that vide notification no. 8/2017- Integrated Tax (Rate) dated 28.6.2017 and notification no. 10/2017- Integrated Tax (Rate) dated 28.6.2017 an importer is required to pay IGST on the ocean freight. Therefore as on date, even if the importer has already paid IGST on CIF value imported goods, he is still required to pay IGST on ocean fright. Authority also observe that the applicant has also su.....
- 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 ?
