SC: Levy of Separate IGST on Indian Importers for Ocean Freight Violates Section 8 of CGST Act - 24.05.2022

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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