https://www.taxtmi.com/caselaws?id=299471 The AAR MP declined to rule on whether levying IGST on ocean freight under reverse charge mechanism constitutes double taxation, despite IGST already being paid on CIF value including freight. The Authority held that advance ruling applications can only determine existence of tax liability under Section 97 CGST Act, not constitutional validity of such liability. Since the applicant admitted liability exists but challenged its constitutional validity, the Authority ruled it lacked jurisdiction to examine constitutional questions, which fall within courts' exclusive domain. en-us Tue, 08 Dec 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299471 The AAR MP declined to rule on whether levying IGST on ocean freight under reverse charge mechanism constitutes double taxation, despite IGST already being paid on CIF value including freight. The Authority held that advance ruling applications can only determine existence of tax liability under Section 97 CGST Act, not constitutional validity of such liability. Since the applicant admitted liability exists but challenged its constitutional validity, the Authority ruled it lacked jurisdiction to examine constitutional questions, which fall within courts' exclusive domain. Case-Laws GST Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299471