https://www.taxtmi.com/caselaws?id=442653 The Gujarat HC quashed a show-cause notice demanding IGST on ocean freight under reverse charge mechanism. The notice relied on Notifications No. 8/2017 and 10/2017 dated 28.06.2017, making the importer liable for IGST on ocean freight services. However, the court noted that the SC in Mohit Minerals Pvt. Ltd. case had upheld the Gujarat HC's earlier decision declaring these notifications unconstitutional for exceeding powers under IGST Act and CGST Act. The SC held that imposing separate tax on services already included in composite supply of goods was impermissible. Consequently, the show-cause notice was deemed without jurisdiction and set aside. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442653 The Gujarat HC quashed a show-cause notice demanding IGST on ocean freight under reverse charge mechanism. The notice relied on Notifications No. 8/2017 and 10/2017 dated 28.06.2017, making the importer liable for IGST on ocean freight services. However, the court noted that the SC in Mohit Minerals Pvt. Ltd. case had upheld the Gujarat HC's earlier decision declaring these notifications unconstitutional for exceeding powers under IGST Act and CGST Act. The SC held that imposing separate tax on services already included in composite supply of goods was impermissible. Consequently, the show-cause notice was deemed without jurisdiction and set aside. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442653