https://www.taxtmi.com/caselaws?id=780072 HC held that separate levy of IGST on supply of services, when IGST is already imposed on the composite supply of goods, is impermissible. Relying on the SC decision in Union of India v. Mohit Minerals Pvt. Ltd., HC ruled that a tax on the service component cannot be independently imposed when it is already subsumed in the tax on composite supply of goods. Consequently, the declaration under Sl.No.10 of N/N. 10/2017-Integrated Tax (Rate) and Sl.No.9(ii) of N/N. 8/2017-Integrated Tax (Rate), insofar as they enabled such levy, could not be sustained. The show cause notice dated 15.12.2021 issued by the Assistant Commissioner of Central GST and Central Excise was quashed and the writ petition was allowed. en-us Mon, 13 Oct 2025 00:00:00 +0530 Wed, 19 Nov 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780072 HC held that separate levy of IGST on supply of services, when IGST is already imposed on the composite supply of goods, is impermissible. Relying on the SC decision in Union of India v. Mohit Minerals Pvt. Ltd., HC ruled that a tax on the service component cannot be independently imposed when it is already subsumed in the tax on composite supply of goods. Consequently, the declaration under Sl.No.10 of N/N. 10/2017-Integrated Tax (Rate) and Sl.No.9(ii) of N/N. 8/2017-Integrated Tax (Rate), insofar as they enabled such levy, could not be sustained. The show cause notice dated 15.12.2021 issued by the Assistant Commissioner of Central GST and Central Excise was quashed and the writ petition was allowed. Case-Laws GST Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780072