2021 (1) TMI 647 - SCH - GST

Constitutional validity of levy of IGST on Ocean Freight - Ultra Vires provisions - Reverse charge - Levy tax twice - once levy of customs duty on imported goods, second IGST on ocean freight - estimated component of the Ocean Freight paid for the transportation of the goods by the foreign seller - N/N. 8 of 2017-Integrated Tax (Rate) dated 28th June 2017 - it was held by High Court 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 law. HELD THAT - Issue notice, returnable in eight weeks.

Summary

The Supreme Court of India issued an order in 2021 (1) TMI 647 - SC. Justices D.Y. Chandrachud, Indira Banerjee, and Sanjiv Khanna presided over the case. The court heard arguments from both parties and issued notice returnable in eight weeks. Counter affidavits must be filed within six weeks.