Gujarat HC issues notice to Revenue over levy of IGST on ocean freight

HC issues notice to Revenue in writ petition challenging levy of IGST on ocean freight payable on transportation of goods by a vessel; The petitioner’s challenge has principally 3 elements: (i) since IGST has already been paid on entire value of imports inclusive of ocean freight, it cannot be asked to pay tax on ocean freight all over again under a different notification, (ii) in case of CIF contracts, since both service provider and recipient are outside Indian ...