https://www.taxtmi.com/caselaws?id=367521 Reverse charge IGST applies to ocean freight in CIF imports because transportation of goods by a foreign vessel to an Indian port is treated as an inter-State supply covered by the GST reverse charge notification, making the importer liable as recipient. On FOB imports, the authority declined to rule on exclusion of ocean freight from the assessable value for IGST on imports, holding that import valuation is governed by customs law and falls outside advance ruling jurisdiction under the GST framework. en-us Sat, 25 Aug 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367521 Reverse charge IGST applies to ocean freight in CIF imports because transportation of goods by a foreign vessel to an Indian port is treated as an inter-State supply covered by the GST reverse charge notification, making the importer liable as recipient. On FOB imports, the authority declined to rule on exclusion of ocean freight from the assessable value for IGST on imports, holding that import valuation is governed by customs law and falls outside advance ruling jurisdiction under the GST framework. Case-Laws GST Sat, 25 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367521