SC: Reserved Category Candidate Who Availed Prelims Relaxation Cannot Claim an Unreserved Seat  ||  SC: Public Sector Enterprises Cannot Act Against Retired Employees Without Clear Rules  ||  Supreme Court: Single FIR is Permissible in Mass Cheating Cases Arising From One Conspiracy  ||  SC: Courts Cannot Take Cognizance of Time-Barred Cheque Bounce Cases Without Condoning Delay  ||  SC: Exoneration in Disciplinary Proceedings Does Not Always Bar Criminal Prosecution  ||  SC: Judge Cannot Be Presumed Biased Merely Because a Litigant’s Relative Is Police or Court Staff  ||  Delhi HC: Delays From Medical Review Cannot Justify Ante-Dated Seniority For BSF Candidates  ||  Allahabad HC: Being ‘Proclaimed Offender’ Does Not Completely Bar Grant of Anticipatory Bail  ||  Delhi HC: Abortion by a Married Woman For Marital Discord is Legal under The MTP Act  ||  NCLT Kochi: Fraud Has No Time Limit and Directors Cannot Use Delay As a Defense    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved