The petitioner is entitled for refund of IGST paid on ocean freight
Reverse Charge — Ocean Freight – The petitioner sought direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the IGST Act, 2017 to the extent it prescribe rate for levy of Integrated-tax on services by way of transportation of goods by vessel from a place outside India, up to custom station of clearance of India; directions to the effect declaring the Sr. No. 10 of the Notification No. 10/2017– Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional, ultra-vires. The counsel for the petitioner relied on the decision given by the Gujarat High Court in the case of Mohit Minerals Private Limited vs. Union of India and Ors. decided on 23.01.2020 and in the case of M/s COMSOL Energy Private Limited. The respondents submitted that the judgment passed by the Gujarat High Court is under challenge before the Apex Court but operation of the judgment has not been stayed.
Held that:- The Hon’ble High Court disposed the petition in terms of the decisions given by the Gujarat High Court in Mohit Minerals Private Limited & M/s COMSOL Energy Private Limited.
The petitioner is entitled for refund of IGST paid on ocean freight
Reverse Charge — Ocean Freight – The petitioner sought direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the IGST Act, 2017 to the extent it prescribe rate for levy of Integrated-tax on services by way of transportation of goods by vessel from a place outside India, up to custom station of clearance of India; directions to the effect declaring the Sr. No. 10 of the Notification No. 10/2017– Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional, ultra-vires. The counsel for the petitioner relied on the decision given by the Gujarat High Court in the case of Mohit Minerals Private Limited vs. Union of India and Ors. decided on 23.01.2020 and in the case of M/s COMSOL Energy Private Limited. The respondents submitted that the judgment passed by the Gujarat High Court is under challenge before the Apex Court but operation of the judgment has not been stayed.
Held that:- The Hon’ble High Court disposed the petition in terms of the decisions given by the Gujarat High Court in Mohit Minerals Private Limited & M/s COMSOL Energy Private Limited.