https://www.taxtmi.com/article/detailed?id=10415 Levy of IGST under reverse charge on ocean freight in CIF imports is ultra vires because the transportation and insurance form part of a single composite supply by the foreign exporter; the importer is not the recipient of that service for GST purposes, there is no territorial nexus to tax the service separately, and the impugned notifications create double taxation and exceed delegated power. The ruling restricts the binding effect of GST Council recommendations to instances where government secondary legislation gives them effect, applies retrospectively to the notifications, and permits refund or corrective measures where appropriate. en-us Tue, 24 May 2022 11:27:18 +0530 Tue, 24 May 2022 11:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10415 Levy of IGST under reverse charge on ocean freight in CIF imports is ultra vires because the transportation and insurance form part of a single composite supply by the foreign exporter; the importer is not the recipient of that service for GST purposes, there is no territorial nexus to tax the service separately, and the impugned notifications create double taxation and exceed delegated power. The ruling restricts the binding effect of GST Council recommendations to instances where government secondary legislation gives them effect, applies retrospectively to the notifications, and permits refund or corrective measures where appropriate. Articles Goods and Services Tax - GST Tue, 24 May 2022 11:27:18 +0530 https://www.taxtmi.com/article/detailed?id=10415