https://www.taxtmi.com/caselaws?id=391832 The High Court declared impugned Notifications under the Integrated Goods and Services Tax Act, 2017, regarding tax on ocean freight for transporting goods to India from a non-taxable territory, as ultra vires and unconstitutional. The court ruled that no tax is leviable on such ocean freight services. The court granted the relief sought by the petitioner, quashing the Notifications and issuing directions for records placement. Interim reliefs were also provided, including staying the tax levy during the petition's pendency. The court's decision was based on a previous case, providing relief to the petitioner and invalidating the impugned Notifications. en-us Wed, 29 Jan 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391832 The High Court declared impugned Notifications under the Integrated Goods and Services Tax Act, 2017, regarding tax on ocean freight for transporting goods to India from a non-taxable territory, as ultra vires and unconstitutional. The court ruled that no tax is leviable on such ocean freight services. The court granted the relief sought by the petitioner, quashing the Notifications and issuing directions for records placement. Interim reliefs were also provided, including staying the tax levy during the petition's pendency. The court's decision was based on a previous case, providing relief to the petitioner and invalidating the impugned Notifications. Case-Laws GST Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391832