Eye Share: Ocean Freight - The Other Side of the Coin

Mar 03,2020

Recent Gujarat HC verdict in case of Mohit Minerals Pvt. Ltd. & Ors. [TS-29-HC-2020(GUJ)-NT] adjudging that IGST is not leviable on ‘ocean freight’ imposed vide Notification No. 8/2017 and Notification No. 10/2017 has come as a huge sigh of relief to the importers facing cash flow crunch.Ms. Gayathri S Praveen (Chartered Accountant) analyses the judgment and discusses the Courts arguments holding the notifications to be unconstitutional while ...

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