https://www.taxtmi.com/caselaws?id=448905 The HC disposed of a writ petition regarding IGST refund on ocean freight, following SC precedent in Mohit Minerals case. The court held that separate IGST levy on shipping services violates composite supply provisions under Sections 2(30) and 8 of CGST Act, as the importer already pays IGST on the entire CIF contract including goods and services. The petitioner was granted entitlement to IGST refund, with respondents directed to process the refund within six weeks in accordance with law. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448905 The HC disposed of a writ petition regarding IGST refund on ocean freight, following SC precedent in Mohit Minerals case. The court held that separate IGST levy on shipping services violates composite supply provisions under Sections 2(30) and 8 of CGST Act, as the importer already pays IGST on the entire CIF contract including goods and services. The petitioner was granted entitlement to IGST refund, with respondents directed to process the refund within six weeks in accordance with law. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448905