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SC: Levy of Separate IGST on Indian Importers for Ocean Freight Violates Section 8 of CGST Act - (24 May 2022)

GOODS AND SERVICES TAX

Supreme Court has held when the Indian importer is liable to pay IGST on the composite supply, which includes supply of goods and services of transportation, insurance, etc. in a CIF contract, a separate levy on them for the 'supply of services' would be in violation of Section 8 of the CGST Act.

Tags : SUPREME COURT. IGST   CGST   COMPOSITE SUPPLY  

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