2023 (1) TMI 1364

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..... itutional 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 territor .....

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..... view of the aforesaid judgment, the petitioner is not liable to pay IGST on ocean freight for services supplied by a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. In view of above, the impugned notification No. 8/2017-Integrated Tax (rate) dated 28th June and entry 10 of the Notifica .....

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