2021 (1) TMI 647

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..... 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 .....

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..... taraj, learned Additional Solicitor Generals, appearing on behalf of the petitioners and Mr Mukul Rohatgi, learned Senior Counsel, appearing on behalf of the respondent in SLP (C) No 13958/2020. 2 Issue notice, returnable in eight weeks. 3 Mr Malak Manish Bhatt, learned counsel, accepts notice on behalf of the respondent in SLP(C) No 13958 of 2020. 4 The counter affidavits shall be filed .....

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