SC to decide issue of IGST levy on 'Ocean Freight'; Issues notice

SC hears SLP filed by Revenue challenging decision in case of Mohit Minerals whereby Gujarat HC struck down levy of IGST on ‘Ocean Freight’ on transportation of goods by vessel from a place outside India to a place in India; Before the SC, Revenue raises an issue that HC has examined definition of a service recipient u/s 2(93) of CGST Act, 2017, only under clause (a) and not under clause (c) though raised and argued; Notes Revenue’s submission that scope of Section 5(4)...