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IGST under RCM on deemed Ocean freight on import of goods on CIF basis
Case Law Details
- Case Name
- In re Khaitan Chemicals and Fertilizer (GST AAR Chhattisgarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Chhattisgarh, Advance Rulings
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In re Khaitan Chemicals and Fertilizer (GST AAR Chhattisgarh)
Payment of IGST under reverse charge mechanism (RCM) on deemed Ocean freight on import of goods (raw material) on CIF basis?
In terms of prevailing provisions of the IGST Act, 2017 and the Rules made there under as discussed above, the applicant in addition to IGST on import of goods levied under the Customs Act, 1962 read with the Custom Tariff Act, 1975 would also be liable to pay IGST on deemed ocean freight under reverse charge mechanism as stipulated under Notification No.10/2017-I.T.(Rate) read with Notificati...
