2025 (9) TMI 1292

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Full Text of the Document

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....that the petitioner, who had paid the GST for the years 2018-19, the tax was imposed for services rendered. The counsel for the petitioner submits that the petitioner had imported certain goods on Cost, Insurance and Freight [CIF] basis. As such where the goods are supplied, the tax liability is borne by the supplier but the supplier is from foreign country. The Central Government and the State Go....