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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

No tax is leviable under the Integrated Goods and Services Tax ...

Case Laws     GST

January 25, 2020

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 India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law.

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