https://www.taxtmi.com/caselaws?id=393417 The High Court, in a batch of writ applications, declared impugned notifications under the Integrated Goods and Services Tax Act, 2017 regarding taxation on ocean freight for services supplied by a person in a non-taxable territory as ultra vires the Act and unconstitutional. The Court held that no tax is leviable on ocean freight in a CIF contract, concluding that the levy and collection of tax on such ocean freight were impermissible. The judgment settled the issues raised, disposing of the petition and allowing ancillary reliefs to be sought from the concerned department. en-us Wed, 04 Mar 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393417 The High Court, in a batch of writ applications, declared impugned notifications under the Integrated Goods and Services Tax Act, 2017 regarding taxation on ocean freight for services supplied by a person in a non-taxable territory as ultra vires the Act and unconstitutional. The Court held that no tax is leviable on ocean freight in a CIF contract, concluding that the levy and collection of tax on such ocean freight were impermissible. The judgment settled the issues raised, disposing of the petition and allowing ancillary reliefs to be sought from the concerned department. Case-Laws GST Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393417