AP HC Allows Interest on Ocean Freight GST Refund as Levy Was Unconstitutional

Jwala Energy Resources Private Limited Vs Assistant Commissioners GST (Andhra Pradesh High Court) In , the Andhra Pradesh High Court considered a dispute relating to refund of Integrated Goods and Services Tax (IGST) paid on ocean freight under reverse charge mechanism. The petitioner had imported coal for operating its power generation unit and had paid ocean freight charges on a CIF basis. Based on Entry No.10 of Notification No.10 of 2017, tax authorities required the petitioner to pay GST on the freight component. Subsequently, the Gujarat High Court in Mohit Minerals struck down the said ...