Supreme Court Clarifies GST on Ocean Freight in CIF Contracts: Union of India vs. Mohit Minerals Pvt. Ltd. (2022) INSC 486

/ Constitutional Law, Constitutional Law with Article 269A, Constitutional Law with Article 286(2), Customs Act 1962, Customs Act 1962 with Section 2(26), Dhananjaya Y Chandrachud, Goods and Services Tax Act, Goods and Services Tax Act with Section 5(1), Goods and Services Tax Act with Section 5(3), Integrated Goods and Services Tax Act, 2017, Judges, Surya Kant, Vikram Nath

Supreme Court Clarifies GST on Ocean Freight in CIF Contracts: Union of India vs. Mohit Minerals Pvt. Ltd. (2022) INSC 486 LEGAL ISSUE: Whether Integrated Goods and Services Tax (IGST) can be levied on the ocean freight component of Cost-Insurance-Freight (CIF) contracts, and whether the Indian importer can be deemed the recipient of shipping services. […]

Supreme Court Clarifies GST on Ocean Freight in CIF Contracts: Union of India vs. Mohit Minerals Pvt. Ltd. (2022) INSC 486 Read Post »