https://www.taxtmi.com/article/detailed?id=10413 The Court analysed whether importers under CIF contracts can be treated as recipients for reverse charge on ocean freight by construing place of supply and the recipient definition together, recognising that a supply whose place is deemed the destination may be made to the Indian importer. It held that delegated notifications must align with statutory powers, Parliament may tax extra territorial transactions with a real connection to India, and that the composite supply principle precludes a separate levy on a service element already included in the composite import transaction. en-us Tue, 24 May 2022 11:26:31 +0530 Tue, 24 May 2022 11:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10413 The Court analysed whether importers under CIF contracts can be treated as recipients for reverse charge on ocean freight by construing place of supply and the recipient definition together, recognising that a supply whose place is deemed the destination may be made to the Indian importer. It held that delegated notifications must align with statutory powers, Parliament may tax extra territorial transactions with a real connection to India, and that the composite supply principle precludes a separate levy on a service element already included in the composite import transaction. Articles Goods and Services Tax - GST Tue, 24 May 2022 11:26:31 +0530 https://www.taxtmi.com/article/detailed?id=10413