https://www.taxtmi.com/caselaws?id=449915 The HC disposed of a writ petition challenging the constitutional validity of various GST provisions following the SC judgment in Mohit Minerals. The SC had ruled that separate IGST levy on importers for shipping services in CIF contracts violates Section 8 of the CGST Act, as IGST is already paid on the composite supply including goods and services. Following this precedent, the HC held that the petitioner was entitled to refund of IGST paid on such transactions. The petition was disposed of favorably with the refund claim allowed. en-us Thu, 21 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449915 The HC disposed of a writ petition challenging the constitutional validity of various GST provisions following the SC judgment in Mohit Minerals. The SC had ruled that separate IGST levy on importers for shipping services in CIF contracts violates Section 8 of the CGST Act, as IGST is already paid on the composite supply including goods and services. Following this precedent, the HC held that the petitioner was entitled to refund of IGST paid on such transactions. The petition was disposed of favorably with the refund claim allowed. Case-Laws GST Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449915