https://www.taxtmi.com/caselaws?id=361604 The SC/HC ruled on three key GST issues: (1) IGST must be paid under Reverse Charge Mechanism for ocean freight in CIF contracts, even when service provider and recipient are outside India. (2) Importers can claim IGST credit using invoice or challan. (3) GST credit is not available for sanitary fittings as building components, but is permissible for office fixtures, furniture, and A.C. plants, subject to specific tax depreciation conditions. en-us Fri, 04 May 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361604 The SC/HC ruled on three key GST issues: (1) IGST must be paid under Reverse Charge Mechanism for ocean freight in CIF contracts, even when service provider and recipient are outside India. (2) Importers can claim IGST credit using invoice or challan. (3) GST credit is not available for sanitary fittings as building components, but is permissible for office fixtures, furniture, and A.C. plants, subject to specific tax depreciation conditions. Case-Laws GST Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361604