https://www.taxtmi.com/forum/issue?id=113554 Insertion of Rule 6(7CA) made the importer liable to pay service tax on the CIF value where supplier and vessel transporter are located outside India, effective from 22 January 2017, producing audit demands for that period; concerns of double taxation arise because freight is included in customs assessable value. Under GST, the same activity is made taxable to IGST with reverse charge on the importer when the supplier is abroad and input tax credit is restricted by statutory exclusions, while recovery provisions treat pre-GST liabilities as arrears not admissible as input tax credit. en-us Fri, 30 Mar 2018 14:46:48 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113554 Insertion of Rule 6(7CA) made the importer liable to pay service tax on the CIF value where supplier and vessel transporter are located outside India, effective from 22 January 2017, producing audit demands for that period; concerns of double taxation arise because freight is included in customs assessable value. Under GST, the same activity is made taxable to IGST with reverse charge on the importer when the supplier is abroad and input tax credit is restricted by statutory exclusions, while recovery provisions treat pre-GST liabilities as arrears not admissible as input tax credit. Discussion-Forum Service Tax Fri, 30 Mar 2018 14:46:48 +0530 https://www.taxtmi.com/forum/issue?id=113554