In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat)
1. The applicant, M/s. Dishman Carbogen Amcis Ltd. sought Advance Ruling on the applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India. The applicant cited H’ble Gujarat High Court order dated 13-3-20 in SCA 726/2018 in case of Mohit Minerals pvt ltd v/s UOI.
2. Shri Vinod Bohra, Manager (Indirect Taxation) of the applicant, appeared for the hearing on 30-6-21 and reiterated the contents of the application.
3. We find the subject matter on which Ruling is sought is sub-judice as the applicant’s cited Order of the H’ble High Court of Gujarat dated 13-3-20 in the case of M/s. Mohit Minerals Pvt. Ltd. v/s UoI has been appealed by the Revenue before the H’ble Supreme Court vide SLP(C) 13958 of 2020.
4. The matter being sub-judice, we refrain from issuing a Ruling in this regard.
