Levy of IGST - Ocean Freight - scope of supply - composite ...

Case Laws GST

May 20, 2022

Levy of IGST - Ocean Freight - scope of supply - composite supply or not - The Union of India cannot be heard to urge arguments of convenience – treating the two legs of the transaction as connected when it seeks to identify the Indian importer as a recipient of services while on the other hand, treating the two legs of the transaction as independent when it seeks to tide over the statutory provisions governing composite supply. - SC

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Levy of IGST - Ocean Freight - scope of supply - composite ...

Case Laws GST

May 20, 2022

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