IGST on Ocean Freight ––-–- The appeal filed by the revenue against the order 12th March, 2020, whereby, the learned Single Bench had allowed the writ petition by following the decision of the Division Bench of the High Court of Gujarat in  Mohit Minerals Pvt. Ltd. Vs. Union of India, wherein it was held that no tax is leviable under the IGST Act on ocean freight. The Advocate for the respondent submitted that the Hon’ble Supreme Court dated May 19, 2022 in Union of India and Anr. Vs. M/s. Mohit Minerals Pvt. Ltd. and ors. has affirmed the decision of the High Court of Gujarat. The court observed that the Hon’ble Supreme Court while agreeing with the view taken by the High Court held to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods, cannot be allowed.

Held that:- The Hon’ble High Court dismissed the appeals.