The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees under each head CGST & GGST as required
Maintainability of petition— Section 97 of CGST Act— In the instant case, applicant submitted that they pays IGST on the freight component, known as Ocean Freight under Reverse Charge Mechanism on the 10% of the CIF value considering as Ocean Freight as provided deeming fiction in the Not. No. 08/2017-Integrated Tax (Rate).
The applicant submitted that they are paying the IGST twice on the same amount. Firstly, IGST on the CIF value plus Custom duty and Secondly on the Ocean Freight which is 10% of the CIF value. In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the supply amounts to be double taxation.
The applicant has asked the following question seeking Advance Ruling on the same:
“Double taxation on freight portion of imported goods-
Goods imported and IGST levied on CIF Value (which includes freight) Plus Basic Custom duty plus Social Welfare Cess.
IGST levied again on the freight component (Ocean Freight) on reverse charge basis.
Held that—
the applicant has not paid the fees of Rs. 10,000/- under the proper head i.e. ‘CGST’ and ‘GGST’ as required under the provisions of aforementioned Sections and Rules where as paid fees of Rs. 10,000/- under “IGST” head. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10000/- i.e. under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.
The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees under each head CGST & GGST as required
Maintainability of petition— Section 97 of CGST Act— In the instant case, applicant submitted that they pays IGST on the freight component, known as Ocean Freight under Reverse Charge Mechanism on the 10% of the CIF value considering as Ocean Freight as provided deeming fiction in the Not. No. 08/2017-Integrated Tax (Rate).
The applicant submitted that they are paying the IGST twice on the same amount. Firstly, IGST on the CIF value plus Custom duty and Secondly on the Ocean Freight which is 10% of the CIF value. In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the supply amounts to be double taxation.
The applicant has asked the following question seeking Advance Ruling on the same:
“Double taxation on freight portion of imported goods-
Goods imported and IGST levied on CIF Value (which includes freight) Plus Basic Custom duty plus Social Welfare Cess.
IGST levied again on the freight component (Ocean Freight) on reverse charge basis.
Held that—
the applicant has not paid the fees of Rs. 10,000/- under the proper head i.e. ‘CGST’ and ‘GGST’ as required under the provisions of aforementioned Sections and Rules where as paid fees of Rs. 10,000/- under “IGST” head. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10000/- i.e. under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.