Case Law Details
Case Name : In re M/s. Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan)
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re M/s Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan)
a. The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM) under Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017.
b. Regarding exclusion of any component of expenditure upon imported goods (Ocean freight) while determining their value at the time of import, the same falls beyond the purview of Section 97 of CGST/RGST Act, 2017.
FULL TEXT OF ADVANCE RULING
Note: Under Section 100 of the CGST / RGST Act 2017, an appeal against this ruling lies before the...
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WHAT SHALL BE RATE OF IGST 5% I.E. OF GTA OR ANY OTHER RATE