https://www.taxtmi.com/caselaws?id=306188 The Authority for Advance Ruling (AAR) held that the applicant must pay IGST on deemed ocean freight under the reverse charge mechanism, despite already paying IGST on the CIF value of imported goods. The AAR rejected the argument of double taxation, citing different provisions governing the levy of IGST on goods and services. The ruling emphasized compliance with the IGST Act, 2017, and related notifications. The issue of double taxation, as raised by the applicant, remains unsettled pending a Supreme Court decision on the matter. en-us Mon, 04 Jan 2021 00:00:00 +0530 Mon, 16 Jan 2023 20:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306188 The Authority for Advance Ruling (AAR) held that the applicant must pay IGST on deemed ocean freight under the reverse charge mechanism, despite already paying IGST on the CIF value of imported goods. The AAR rejected the argument of double taxation, citing different provisions governing the levy of IGST on goods and services. The ruling emphasized compliance with the IGST Act, 2017, and related notifications. The issue of double taxation, as raised by the applicant, remains unsettled pending a Supreme Court decision on the matter. Case-Laws GST Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306188