https://www.taxtmi.com/forum/issue?id=115008 RCM on ocean freight for import of agricultural produce is treated as a taxable imported service subject to the reverse charge mechanism, attracting IGST under the notifications cited. Agricultural classification does not exempt ocean freight; tax arises under RCM whether CIF or FOB. This creates practical double taxation where IGST under RCM on the importer coincides with IGST as part of customs. Procedural issues include High Court stays limited to applicants, disputes over who is the recipient liable under RCM, and unresolved time and place of supply questions. en-us Sat, 25 May 2019 11:55:23 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115008 RCM on ocean freight for import of agricultural produce is treated as a taxable imported service subject to the reverse charge mechanism, attracting IGST under the notifications cited. Agricultural classification does not exempt ocean freight; tax arises under RCM whether CIF or FOB. This creates practical double taxation where IGST under RCM on the importer coincides with IGST as part of customs. Procedural issues include High Court stays limited to applicants, disputes over who is the recipient liable under RCM, and unresolved time and place of supply questions. Discussion-Forum GST Sat, 25 May 2019 11:55:23 +0530 https://www.taxtmi.com/forum/issue?id=115008