https://www.taxtmi.com/article/detailed?id=16450 Importers under CIF contracts are not liable to pay IGST or service tax on ocean freight under reverse charge where the foreign shipping line contracts with the foreign exporter and the importer is neither the service provider nor the recipient of the freight service. The levy on the importer taxes a third party and cannot be sustained through reverse charge, which operates only against the recipient of service. The levy also conflicts with the composite supply scheme under GST, as the importer already pays IGST on the composite supply of goods, freight and insurance. en-us Tue, 19 May 2026 08:18:51 +0530 Tue, 19 May 2026 08:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16450 Importers under CIF contracts are not liable to pay IGST or service tax on ocean freight under reverse charge where the foreign shipping line contracts with the foreign exporter and the importer is neither the service provider nor the recipient of the freight service. The levy on the importer taxes a third party and cannot be sustained through reverse charge, which operates only against the recipient of service. The levy also conflicts with the composite supply scheme under GST, as the importer already pays IGST on the composite supply of goods, freight and insurance. Articles Goods and Services Tax - GST Tue, 19 May 2026 08:18:51 +0530 https://www.taxtmi.com/article/detailed?id=16450