HC: Gujarat HC strikes down levy of IGST on ocean freight

Gujarat HC strikes down levy of IGST on ‘Ocean Freight’ on transportation of goods by vessel from a place outside India to a place in India imposed vide Notification No.8/2017 – Integrated Tax (Rate) and Entry 10 of the Notification No.10/2017 – Integrated Tax (Rate); Noting that entire chain of events took place outside India, asserts that “mere fact that the transportation of goods terminates in India, will not make such supply of transportation of goods as taking...