https://www.taxtmi.com/caselaws?id=284644 AAR held that ocean freight services constitute import of services qualifying as inter-state supply under Section 7 of IGST Act. The applicant, being the importer who pays consideration inclusive of freight charges, is deemed the service recipient. The applicant is liable to pay IGST on ocean freight under reverse charge mechanism per Notification No. 10/2017-Integrated Tax (Rate) read with Notification No. 8/2017-Integrated Tax (Rate), with no available exemption despite paying IGST on imported goods. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284644 AAR held that ocean freight services constitute import of services qualifying as inter-state supply under Section 7 of IGST Act. The applicant, being the importer who pays consideration inclusive of freight charges, is deemed the service recipient. The applicant is liable to pay IGST on ocean freight under reverse charge mechanism per Notification No. 10/2017-Integrated Tax (Rate) read with Notification No. 8/2017-Integrated Tax (Rate), with no available exemption despite paying IGST on imported goods. Case-Laws GST Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284644