2023 (1) TMI 1364 - HC - GST

Levy of IGST - ocean freight for services supplied by a person located in non-taxable territory - constitutional validity of N/N. 8/2017-Integrated Tax (rate) dated 28th June and entry 10 of the N/N. 10/2017 Integrated Tax (Rate) dated 28 June, 2017 - HELD THAT - Keeping in view of the judgment in Union of India Vs. Mohit Minerals Pvt. Ltd 2022 (5) TMI 968 - SUPREME COURT , the petitioner is not liable to pay IGST on ocean freight for services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. The impugned notification No. 8/2017-Integrated Tax (rate) dated 28th June and entry 10 of the Notification 10/2017 Integrated Tax (Rate) dated 28 June, 2017 are quashed as being ultra vires. Petition disposed off.

Summary

The High Court of Madhya Pradesh ruled that the petitioner is not liable to pay IGST on ocean freight for services supplied by a person in a nontaxable territory. The impugned notifications were quashed as ultra vires. The case was disposed of.