GST not leviable on Ocean Freight for transportation of goods by foreign seller: HC

Mohit Minerals Pvt. Ltd. Vs Union of India (Gujarat High Court) In all the captioned writ-applications, the writ-applicants have challenged the levy of the IGST on the estimated component of the Ocean Freight paid for the transportation of the goods by the foreign seller as sought to be levied and collected from the writ-applicants as the importer of the goods.  The Central Government has introduced the Notification No. 8 of 2017 – Integrated Tax (Rate) dated 28th June 2017, wherein vide Entry No.9, the Central Government has notified that the IGST at the rate of 5% will be leviable on the ...