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    <title>2026 (2) TMI 519 - CESTAT AHMEDABAD</title>
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    <description>The question of GST liability on ocean freight was resolved by reference to prior higher-court and tribunal rulings that struck down the provision treating ocean freight as taxable. The tribunal concluded the issue is no longer res integra and, relying on those precedents, held that the demand for GST on ocean freight cannot be sustained; accordingly the appeals were allowed and consequential relief granted to the taxpayers. The decision rests on precedent and does not re-examine the substantive merits beyond applying the binding authorities relied upon.</description>
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      <link>https://www.taxtmi.com/caselaws?id=786371</link>
      <description>The question of GST liability on ocean freight was resolved by reference to prior higher-court and tribunal rulings that struck down the provision treating ocean freight as taxable. The tribunal concluded the issue is no longer res integra and, relying on those precedents, held that the demand for GST on ocean freight cannot be sustained; accordingly the appeals were allowed and consequential relief granted to the taxpayers. The decision rests on precedent and does not re-examine the substantive merits beyond applying the binding authorities relied upon.</description>
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