https://www.taxtmi.com/highlights?id=63596 Levy of IGST - Ocean Freight - scope of supply - composite supply or not - The Union of India cannot be heard to urge arguments of convenience – treating the two legs of the transaction as connected when it seeks to identify the Indian importer as a recipient of services while on the other hand, treating the two legs of the transaction as independent when it seeks to tide over the statutory provisions governing composite supply. - SC en-us Fri, 20 May 2022 13:35:26 +0530 Fri, 20 May 2022 13:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63596 Levy of IGST - Ocean Freight - scope of supply - composite supply or not - The Union of India cannot be heard to urge arguments of convenience – treating the two legs of the transaction as connected when it seeks to identify the Indian importer as a recipient of services while on the other hand, treating the two legs of the transaction as independent when it seeks to tide over the statutory provisions governing composite supply. - SC Highlights GST Fri, 20 May 2022 13:35:26 +0530 https://www.taxtmi.com/highlights?id=63596