https://www.taxtmi.com/caselaws?id=790262 In a CIF transaction, transportation services were treated as part of a composite supply naturally bundled with the import of goods, so the freight component could not be isolated for a separate GST levy. The court applied the IGST place-of-supply framework and binding CIF precedent to hold that the Revenue had wrongly invoked place-of-supply provisions to impose additional tax on the service element. The impugned show cause notice and demand were therefore unsustainable and were quashed and set aside. en-us Thu, 02 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790262 In a CIF transaction, transportation services were treated as part of a composite supply naturally bundled with the import of goods, so the freight component could not be isolated for a separate GST levy. The court applied the IGST place-of-supply framework and binding CIF precedent to hold that the Revenue had wrongly invoked place-of-supply provisions to impose additional tax on the service element. The impugned show cause notice and demand were therefore unsustainable and were quashed and set aside. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790262