Gujarat HC commences hearing in writ petitions challenging IGST levy on 'ocean freight'

Gujarat HC begins hearing in batch of 33 writ petitions challenging the vires of Notifications No. 08/2017 -Integrated Tax (Rate) and Notification No.10/2017-Integrated Tax (Rate) stipulating levy of IGST on the component of ocean freight; Counsels for Petitioner challenge the levy on the ground that the importer of goods, not being the ‘recipient of service’ cannot be deemed to be the person liable to pay IGST under ‘reverse charge mechanism’ and supply of service by...