https://www.taxtmi.com/caselaws?id=299316 The AAR, UP ruled that a manufacturing company is liable to pay GST on freight charges under reverse charge mechanism per Notification No. 13/2017-CT (Rate). The applicant must pay IGST on ocean freight for CIF imports under Notification No. 10/2017-Integrated Tax (Rate) and additional GST on domestic freight under RCM. The Authority held that ocean freight transportation by foreign shipping entities to Indian ports constitutes inter-state supply under Section 7 of IGST Act, 2017, making IGST applicable under Section 5. The Authority declined to rule on double taxation issues, stating it falls outside their mandate under Section 97 of CGST Act, 2017. en-us Fri, 10 Jul 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299316 The AAR, UP ruled that a manufacturing company is liable to pay GST on freight charges under reverse charge mechanism per Notification No. 13/2017-CT (Rate). The applicant must pay IGST on ocean freight for CIF imports under Notification No. 10/2017-Integrated Tax (Rate) and additional GST on domestic freight under RCM. The Authority held that ocean freight transportation by foreign shipping entities to Indian ports constitutes inter-state supply under Section 7 of IGST Act, 2017, making IGST applicable under Section 5. The Authority declined to rule on double taxation issues, stating it falls outside their mandate under Section 97 of CGST Act, 2017. Case-Laws GST Fri, 10 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299316