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MOHIT MINERALS PVT LTD vs. UNION OF INDIA & 1 OTHER
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Hardik P Modh
Res. Counsel
Nirzar S Desai

Petitioner / Applicant

MOHIT MINERALS PVT LTD

Respondent UNION OF INDIA & 1 OTHER
Court Gujarat High Court
State

Gujrat

Date Jan 23, 2020
Order No.

SPECIAL CIVIL APPLICATION NO. 726 of 2018

Citation

2020(1) TAXREPLY 1335

Original Order
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ORDER

JUDGMENT ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. Since the issues raised in all the captioned writ-applications are the same, those were heard analogously and are being disposed of by this common judgment and order. 2. In all the captioned writ-applications, the writ-applicants have challenged the levy of the IGST on the estimated component of the Ocean Freight paid for the transportation of the goods by the foreign seller as sought to be levied and collected from the writ-applicants as the importer of the goods. 3. The Central Government has introduced the Notification No.8 of 2017 – Integrated Tax (Rate) dated 28th June 2017, wherein vide Entry No.9, the Central Government has notified that the IGST at the rate of 5% will be leviable on the service of transport of goods in a vessel including the services provided or agreed to be provided by a person located in a non-taxable territory to a person located in a non-taxable territory by way of transpo....

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