Reverse Charge — The Applicant shall be liable to pay IGST on ocean freight paid on imported goods under Reverse Charge Mechanism in terms of Notification No.10/2017-lT(R) and Notification No.8/2017-lT(R) irrespective of the ocean freight component having been a part of the CIF value of imported goods.

8.2 This ruling is valid subject to the provisions under section 103(2) until and unless declared void under Section 104(1) of the GST Act. — E-DP Marketing Private Limited, In Re… [2019] 12 TAXLOK.COM 077 (AAR-Madhya Pradesh)