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Series- *367*.

*No IGST is leviable on ocean freight, for services provided by a person, located in a nontaxable territory, by way of transportation of goods on a vessel from a place outside India up to Customs station of clearance in India*

1. CALCUTTA HIGH COURT in the case of Union of India, IVL Dhunseri Petrochem Industries Pvt. Ltd.

V/s MCPI Private Limited, Adani Wilmar Limited decided.

2. Hon’ble Supreme Court in Union of India and Anr. Vs. M/s. Mohit Minerals Pvt. Ltd. and Ors. has affirmed the decision of the High Court of Gujarat. The writ petition filed by the respondent was declared to be unconstitutional.

3. Hon’ble Supreme Court while agreeing with the view taken by the High Court held to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods, cannot be allowed.

*Reference Case Cited*

MCPI Pvt. Ltd. Versus Union of India (Calcutta)

Mohit Minerals Pvt. Ltd. Versus Union of India (Gujarat)

Union of India Versus Mohit Minerals Pvt. Ltd. (SC) 

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