In case of import of goods on CIF basis GST Payable under RCM on Ocean freight

In re Sangal Papers Limited (GST AAAR Uttar Pradesh) Q-1 As regard to the question of the Applicant that When the GST has been paid on the freight in the case of indigenous supplies, Whether the supplier is required to pay again GST  on the freight under RCM, we are of the opinion that the ruling given by the Advance Ruling Authority, Uttar Pradesh is just  and proper and needs no interference. We are in unison with the Advance Ruling Authority that in terms of the Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended), in the case of import of goods on CIF basis, the ...