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Case Law Details

Case Name : In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat)
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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.

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