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Case Law Details

Case Name : In re Bahl Paper Mills Ltd. (AAR Uttarakhand)
Appeal Number : Advance Ruling No. 03/2018-19
Date of Judgement/Order : 04/05/2018
Related Assessment Year :
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In re Bahl Paper Mills Ltd. (AAR Uttarakhand)

(a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.

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