Levy of IGST on Ocean Freight under CIF Contracts was invalid after Mohit Minerals ruling

L S Mills Limited Vs Union of India (Madras High Court) Conclusion: Levy of Integrated Goods and Services Tax (IGST) on ocean freight under Cost, Insurance, and Freight (CIF) contracts was unsustainable in law as such a tax constituted double taxation contrary to the principle of composite supply under the GST law. Held: Assessee-textile company had challenged the validity of Sl.No.10 of Notification No.10/2017-Integrated Tax (Rate) and Sl.No.9(ii) of Notification No.8/2017-Integrated Tax (Rate), both dated June 28, 2017, and the consequential Show Cause Notice No.04/2021-GST dated 15.12.2021 ...