GST payable under RCM on ocean freight in the case of imports on CIF value

In re Sangal papers Limited (GST AAR Uttar Pradesh) Q1. When 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. Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended)  The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid. Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the ocean freight is included in the value of the Imported goods, whether any further GST liability is there unde...