2023 (1) TMI 1364

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..... r>MADHYA PRADESH HIGH COURT - HC
Dated:- 30-1-2023
WRIT PETITION No. 19382 of 2017 - -
GST
HON'BLE SHRI JUSTICE VIVEK RUSIA AND HON'BLE SHRI JUSTICE ANIL VERMA For the Appellant : .....

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..... he 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 t .....

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