https://www.scconline.com/blog/post/2022/05/21/igst-ocean-freight-imports-unconstituional-indian-importers-shipping-lines-supreme-court-india-legal-research-updates-tax-law-news/
IGST on Ocean Freight for imports unconstitutional; Won't create a level playing field but will drive Indian shipping lines out of business: Supreme CourtÂ