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2023 (1) TMI 1364

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....>MADHYA PRADESH HIGH COURT - HC<br>Dated:- 30-1-2023<br>WRIT PETITION No. 19382 of 2017 - -<br>GST<br>HON&#39;BLE SHRI JUSTICE VIVEK RUSIA AND HON&#39;BLE SHRI JUSTICE ANIL VERMA For the Appellant : ....

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....e petitioner is not liable to pay IGST on ocean freight for services supplied by a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India up to....

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