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    <description>AAR Karnataka ruled that importer is liable to pay IGST on ocean freight under CIF basis contract through Reverse Charge Mechanism. However, the ruling is subject to final decision by Gujarat HC as the same issue is pending before the court. The authority made the determination while acknowledging the matter remains sub-judice and their ruling depends on the outcome of the HC proceedings.</description>
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      <description>AAR Karnataka ruled that importer is liable to pay IGST on ocean freight under CIF basis contract through Reverse Charge Mechanism. However, the ruling is subject to final decision by Gujarat HC as the same issue is pending before the court. The authority made the determination while acknowledging the matter remains sub-judice and their ruling depends on the outcome of the HC proceedings.</description>
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