https://www.taxtmi.com/caselaws?id=313212 Integrated tax on ocean freight for transportation of goods by vessel from outside India to the customs station of clearance in India was found unsustainable, the issue being treated as covered by a Supreme Court ruling that had already invalidated the levy. The notifications creating the charge under Notification No. 8/2017-Integrated Tax (Rate) and entry 10 of Notification No. 10/2017-Integrated Tax (Rate) were examined as lacking legal foundation under the IGST Act, 2017. On that basis, the impugned notifications were quashed as ultra vires, and no integrated tax was held leviable on ocean freight in the stated situation. en-us Wed, 24 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313212 Integrated tax on ocean freight for transportation of goods by vessel from outside India to the customs station of clearance in India was found unsustainable, the issue being treated as covered by a Supreme Court ruling that had already invalidated the levy. The notifications creating the charge under Notification No. 8/2017-Integrated Tax (Rate) and entry 10 of Notification No. 10/2017-Integrated Tax (Rate) were examined as lacking legal foundation under the IGST Act, 2017. On that basis, the impugned notifications were quashed as ultra vires, and no integrated tax was held leviable on ocean freight in the stated situation. Case-Laws GST Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313212