IGST on Ocean Freight was invalid and Entries 9 &10 of 2017 IGST Notifications was quashed following Mohit Minerals case

Greenstar Fertilizers Limited Vs Union of India (Madras High Court) Conclusion: Entry 9 of Notification No. 8/2017-Integrated Tax (Rate) and Entry 10 of Notification No. 10/2017-Integrated Tax (Rate), both dated 28 June 2017, which had imposed Integrated GST (IGST) on ocean freight under reverse charge was quashed as levy on ocean freight amounted to double taxation, since the importer had already paid IGST on the composite supply of goods, which included the cost of freight and insurance Held: The issue that arose for consideration in these Writ Petitions pertained to the validity of declarat...