Case Law Details
Case Name : BLA Coke Pvt. Ltd. Vs Union Of India & Ors. (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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BLA Coke Pvt. Ltd. Vs Union Of India & Ors. (Gujarat High Court)
Conclusion: Integrated Goods and Services Tax ( IGST ) on ocean freight could not be levied on Free on Board ( FOB ) transactions also as once the IGST was paid on value of goods including the freight, cost and insurance, it would not make any difference between the transactions was on CIF basis or FOB basis
Held: Assessee – company was engaged in the manufacturing and sale of hard coke, which imported coking coal both on CIF ( Cost, Insurance, and Freight ) and FOB
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