AAR : IGST on ocean freight by importer under CIF contract; Sanitary fittings non-creditable

AAR holds that importer is liable to pay IGST on ocean freight on reverse charge basis where both service provider and recipient are outside territory of India, even if tax has already been paid on CIF value of imported goods, in terms of  Notification No. 8/2017-Integrated Tax (Rate) and Notification No. 10/2017-Integrated Tax (Rate); Noting applicant’s reference to matter pending before Gujarat HC in case of Mohit Minerals (P) Ltd, AAR remarks, “…mere f...