AP HC Quashes GST on FOB Ocean Freight Due to Double Taxation Principle

Saraogi Udyog Pvt. Ltd. Vs Union Of India (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed the writ petitions challenging GST demands raised on ocean freight paid under Free on Board (F.O.B.) contracts in the course of coal imports. The petitioners, engaged in the business of importing and selling coal, had imported coal under both Cost, Insurance and Freight (C.I.F.) and F.O.B. contracts. Show-cause notices were issued for different periods alleging that GST was payable under the reverse charge mechanism (RCM) on ocean freight incurred in such imports. Subsequent assessment o...