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TMI Blog2024 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... mposite supply enshrined under Section 2(30) read with Section 8 of the CGST Act. Since the Indian importer is 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. The writ petition filed by the petitioner is disposed of in the light of the judgment in the case Mohit Minerals - The petitioner would be entitled to refund of the IGST paid by it. Needful be done by the respondents within a period of six weeks from the date of this order, in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It is submitted by learned counsel for the petitioner that the issue raised in this petition is squarely covered by judgment of Hon'ble Supreme Court in Union of India Vs. Mohit Minerals (Pvt.) Limited : (2022) 10 SCC 700, wherein, from the indication made in para 169 to 171, the reliefs as claimed by the petitioner would be available. 3. The submissions made by counsel for the petitioner are not disputed by learned counsel for the respondents. 4. In the case of Mohit Minerals (supra), Hon'ble Supreme Court, inter alia observed and directed as under:- "169. The High Court in the impugned judgment has observed that: "What has led to the present day problems in the implementation of the GST: 133. The GST is implemented by subsum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues, then in future even the other components of supply of goods, such as, insurance, packaging, loading/unloading, labour, etc. may also be artificially vivisected by the delegated legislation to once again levy the GST on the supply on which the tax is already collected. Xxxx xxxx xxxx xxxx 216. Thus, having paid the IGST on the amount of freight which is included in the value of the imported goods, the impugned notifications levying tax again as a supply of service, without any express sanction by the statute, are illegal and liable to be struck down." 170. We are in agreement with the High Court to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d uncooperative federalism where the federal units are at liberty to use different means of persuasion ranging from collaboration to contestation; and 171.1.3. The Government while exercising its rule-making power under the provisions of the CGST Act and IGST Act is bound by the recommendations of the GST Council. However, that does not mean that all the recommendations of the GST Council made by virtue of the power Article 279A (4) are binding on the legislature's power to enact primary legislations; 171.2. 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
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