https://www.taxtmi.com/article/detailed?id=8509 Gujarat High Court stayed IGST levy on ocean freight imposed under reverse charge, addressing alleged double taxation where importers pay customs on CIF-inclusive value and are also required to discharge IGST on the freight component. Petitioners contend that CIF contracts place supplier and recipient outside taxable territory, and that in high seas sales the importer is not the service recipient, so the freight should not attract IGST. The matters raise issues of territoriality, valuation and whether a second tax on freight is permissible after customs payment. en-us Tue, 21 May 2019 06:18:02 +0530 Tue, 21 May 2019 06:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8509 Gujarat High Court stayed IGST levy on ocean freight imposed under reverse charge, addressing alleged double taxation where importers pay customs on CIF-inclusive value and are also required to discharge IGST on the freight component. Petitioners contend that CIF contracts place supplier and recipient outside taxable territory, and that in high seas sales the importer is not the service recipient, so the freight should not attract IGST. The matters raise issues of territoriality, valuation and whether a second tax on freight is permissible after customs payment. Articles Goods and Services Tax - GST Tue, 21 May 2019 06:18:02 +0530 https://www.taxtmi.com/article/detailed?id=8509