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Bombay HC Quashes Ocean Freight IGST Levy as Importer Is Not Service Recipient
Case Law Details
- Case Name
- Firmenich Aromatics Production India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Firmenich Aromatics Production India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
No IGST/ Service Tax on Ocean Freight under CIF Contracts – Importer Not ‘Recipient’ and Levy Violates Composite Supply Principle: Bomaby High Court
Importers purchasing goods under CIF contracts are not liable to pay IGST or service tax on ocean freight under the reverse charge mechanism, the Bombay High Court held in a significant ruling. The Court observed that under CIF contracts, the transportation service is arranged between the foreign exporter and the foreign shipping line, and therefo...
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