Case Law Details
In re Sangal Papers Limited (GST AAAR Uttar Pradesh)
Q-1 As regard to the question of the Applicant that When the GST has been paid on the freight in the case of indigenous supplies, Whether the supplier is required to pay again GST on the freight under RCM, we are of the opinion that the ruling given by the Advance Ruling Authority, Uttar Pradesh is just and proper and needs no interference.
We are in unison with the Advance Ruling Authority that in terms of the Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended), in the case of import of goods on CIF basis, the appellant is liable to pay GST on the component of Ocean freight paid by the foreign supplier to the shipping company.
Q-2 The Question number 2 of the instant Appeal is directed against the order no.63/ 2020 dated 10.07.2020 passed by the Advance Ruling Authority. The question involved in the impugned order is “When The GST has been paid on the ocean freight is included in the value of the imports goods, on the CIF value of the ocean freight is included in the value of the imported of goods, Whether any further GST liability is there under RCM”, in this regard it has been informed that the aforesaid levy is the Subject matter of an appeal before the Hon’ble Supreme Court in SLP (c) nos. 16012/2020 and 15995/2020 and the Hon’ble Apex Court has, vide order dated 06.01.2021, issued notices in the matter.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
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