https://www.taxtmi.com/caselaws?id=299359 The AAAR, Uttar Pradesh ruled that the appellant must pay GST on ocean freight under reverse charge mechanism (RCM) for CIF imports per Notification No. 10/2017-Integrated Tax (Rate). The authority held that GST on freight component is taxable for both imports and exports to provide level playing field for domestic shipping lines. Regarding alleged double taxation on indigenous supplies freight, the AAAR applied Notification No. 13/2017-CT (Rate) requiring GST payment under RCM, determining this as revenue neutral exercise with no additional financial impact on appellant. en-us Wed, 10 Mar 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299359 The AAAR, Uttar Pradesh ruled that the appellant must pay GST on ocean freight under reverse charge mechanism (RCM) for CIF imports per Notification No. 10/2017-Integrated Tax (Rate). The authority held that GST on freight component is taxable for both imports and exports to provide level playing field for domestic shipping lines. Regarding alleged double taxation on indigenous supplies freight, the AAAR applied Notification No. 13/2017-CT (Rate) requiring GST payment under RCM, determining this as revenue neutral exercise with no additional financial impact on appellant. Case-Laws GST Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299359