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TMI Blog2023 (3) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue involved in this intra-Court appeal in view of the decision of the Hon ble Supreme Court in the case of Union of India Ors. vs. Mohit Minerals Pvt. Ltd. [[ 2022 (5) TMI 968 - SUPREME COURT] ], where it was held that The impugned levy imposed on the service aspect of the transaction is in violation of the principles of composite supply enshrined under Section 2(3) read with Section 8 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, Kolkata, imposing tax on the subject transaction. We need not labour much to decide the issue involved in this intra-Court appeal in view of the decision of the Hon ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Article 279A begin with a non obstante clause nor does Article 246A state that it is subject to the provisions of Article 279A. The Parliament and the State Legislatures possess simultaneous power to legislate on GST. Article 246A does not envisage a repugnancy provision to resolve the inconsistencies between the Central and State laws on GST. The recommendations of the GST Council are the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recommendations of the GST Council made by virtue of the power under Article 279A(4) are binding on the Legislature s power to enact primary legislations; (ii) On a conjoint reading of Sections 2(11) and 13(9) of the IGST Act, read with Section 2(93) of the CGST Act, the import of goods by a CIF contract constitutes an inter-State supply which can be subject to IGST where the importer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay IGST on the composite supply , comprising of supply of goods and supply of services of transportation, insurance etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act. In the case on hand, the observation of the Hon ble Supreme Court in sub-paragraph (v) of paragraph 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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