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of <h1>Non-Resident Ocean Freight Providers Exempted from IGST Liability Under Statutory Interpretation of Service Provisions</h1> <h3>M/s AGARWAL FUEL CORPORATION PRIVATE LIMLITED Versus UNION OF INDIA, SECRETARY GOODS AND SERVICES TAX COUNCIL OFFICE OF THE GSTC, DELHI.</h3> HC of MP held that IGST is not chargeable on ocean freight services provided by a non-taxable territory entity. The court invalidated the challenged ... Levy of IGST - ocean freight for services supplied by a person located in non-taxable territory - constitutional 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 territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. The impugned notification No. 8/2017-Integrated Tax (rate) dated 28th June and entry 10 of the Notification 10/2017 Integrated Tax (Rate) dated 28 June, 2017 are quashed as being ultra vires. Petition disposed off. The High Court of Madhya Pradesh ruled that the petitioner is not liable to pay IGST on ocean freight for services supplied by a person in a nontaxable territory. The impugned notifications were quashed as ultra vires. The case was disposed of.
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