No IGST liability on ocean freight and hence collected IGST will be refunded

Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court)

In the given case the HC have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2017, on the ocean freight for the 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 customs

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