No Levy or collection of GST on Ocean Freight

Recently hon’ble Gujarat High Court in the landmark judgment in case of [2020] 113 436 (Gujarat) M/s. Mohit Mineral Pvt. Ltd. v. UOI has held that no GST shall be leviable under Integrated Goods and Services Tax Act, 2017, on ocean freight for services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India up-to customs station of clearance in India and levy and collection of tax of such ocean freight is not permissible in law;

Further held that Entry No. 9 of Notification No.8/2017-Integrated Tax (Rate) dated 28-6-2017 and Entry 10 of Notification No.10/2017-Integrated Tax (Rate) dated 28-6-2017 are unconstitutional

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