Case Law Details
Case Name : M/s M. K. Agro Tech Pvt. Ltd. (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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M/s M. K. Agro Tech Pvt. Ltd. (GST AAR Karnataka)
Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract?
In the instant case, the importer in India is liable to pay the tax under RCM as they are deemed to be the recipient of service liable to tax under RCM and applicant has no dispute on the leviability of tax under these notifications.
It is pertinent to note that this is the tax liable to be paid on the supply of services related to transportation of goods and is not on the sup
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