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GST : No tax is leviable under Integrated Goods and Services Tax Act, 2017, on ocean freight for services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto customs station of clearance in India and levy and collection of tax of such ocean freight is not permissible in law; Notification No.8/2017-Integrated Tax (Rate) dated 28-6-2017 and Entry 10 of Notification No.10/2017-Integrated Tax (Rate) dated 28-6-2017 are unconstitutional
• In a case of CIF contract, contract for transportation is entered into by seller, i.e. foreign exporter, and not buyer, i.e. importer, and importer is not recipient of service of transportation of goods