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No separate levy of IGST under RCM is to be made on the Indian importer for the supply of services of transportation of goods by the shipping line since it would be in violation of Section 8 of the CGST Act, 2017.
The brief facts of the case are that during a road rage, Gurnam Singh died in a scuffle and Sidhu & his friend faced charges of culpable homicide. The trial court post trial acquitted both the accused in1999 as it was of the view that the death was not caused by subdural haemorrhage and the deceased suffered sudden cardiac arrest under stress because of which he fell and received two abrasions leading to subdural haemorrhage.
The basic issue is that, in most cases, the ocean freight is paid by the seller or companies that are not based in India. So, for instance, if a company based in USA is exporting goods to India, the company tends to enter into an agreement with shipping companies and pay ocean freight.
SC held that no IGST is payable on ocean freight under Reverse Charge Mechanism (RCM) for Cost, insurance, and freight (CIF) imports as Indian importer is liable to pay IGST on the ‘composite supply’, comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract; a separate levy on the Indian importer for the ‘supply of services’ by the shipping line would be in violation of Section 8 of the Central Goods and Services Tax Act, 2007
SC held that recommendations of the GST Council are not binding on the Union and States. It held that Recommendations of the GST Council to only have a persuasive value, particularly when interpreted along with the objective of the GST regime to foster cooperative federalism and harmony between the constituent units;
C.C.,C.E. & S.T.-Bangalore Vs Northern Operating Systems Pvt Ltd. (Supreme Court) A co-joint reading of the documents on record show show that the assessee had operational or functional control over the seconded employees; it was potentially liable for the performance of the tasks assigned to them. That it paid (through reimbursement) the amounts equivalent to […]
Explore the mind-bending time travel concept of Avengers Endgame visualized through the lens of the Income Tax Act.
Gomantak Mazdoor Sangh Vs. State of Goa (Supreme Court) What can be said to be an arithmetical or clerical error has been dealt with and considered by this Court in the case of Master Construction Co. (P) Ltd. (supra). It is observed and held that an arithmetical mistake is a mistake of calculation; a clerical […]
Duomatic Principle can be briefly stated as ‘anything the members of a company can do by formal resolution in a general meeting, they can also do informally, if all of them assent to it.
Bankers Blunders resulting in flood of IT Notices U/s 148A, U/s 148 etc., leaving Bruises to IT Assessees for no fault of them –Real Cases analysed
