https://www.taxtmi.com/caselaws?id=313230 IGST on ocean freight for transportation of goods by vessel from a place outside India to the customs station in India was described as unsustainable after the Supreme Court in Mohit Minerals Pvt. Ltd. held that the recipient was not liable to pay IGST in that situation. Applying that binding position, the challenged levy could not survive and the related Notification No. 8/2017-Integrated Tax (Rate) and entry 10 of Notification No. 10/2017-Integrated Tax (Rate) were treated as beyond the powers conferred by law and quashed as ultra vires. en-us Mon, 30 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313230 IGST on ocean freight for transportation of goods by vessel from a place outside India to the customs station in India was described as unsustainable after the Supreme Court in Mohit Minerals Pvt. Ltd. held that the recipient was not liable to pay IGST in that situation. Applying that binding position, the challenged levy could not survive and the related Notification No. 8/2017-Integrated Tax (Rate) and entry 10 of Notification No. 10/2017-Integrated Tax (Rate) were treated as beyond the powers conferred by law and quashed as ultra vires. Case-Laws GST Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313230