{"id":224561,"date":"2020-01-26T19:34:54","date_gmt":"2020-01-26T14:04:54","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=224561"},"modified":"2020-01-31T11:16:31","modified_gmt":"2020-01-31T05:46:31","slug":"guj-hc-court-strikes-down-the-levy-and-collection-of-tax-on-ocean-freight-for-transport-of-goods-in-a-vessel-from-a-place-outside-india-up-to-the-customs-station-by-a-person-located-in-non-taxable-t","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/26\/guj-hc-court-strikes-down-the-levy-and-collection-of-tax-on-ocean-freight-for-transport-of-goods-in-a-vessel-from-a-place-outside-india-up-to-the-customs-station-by-a-person-located-in-non-taxable-t\/","title":{"rendered":"Guj HC | Court strikes down levy and collection of tax on Ocean Freight for transport of goods in a vessel from a place outside India up to the customs station by a person located in non-taxable territory"},"content":{"rendered":"

Gujarat High Court:<\/strong> \u00a0<\/span>A Division Bench comprising of J.B. Pardiwala and A.C. Rao, JJ., declared the tax on Ocean Freight levied for transportation of goods in a vessel by a foreign seller, as ultra vires the Integrated Goods and Services Tax Act, 2017 (IGST).<\/p>\n

The writ-applicant moved to the court contending that there is levying of IGST on Ocean Freight for services supplied by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, by a person located in the non-taxable territory of India. Both the service provider and the recipient were supposed to pay this tax according to a notification issued under this Act. The writ-applicant contended that since on CIF (sum of Cost, Insurance and Freight) basis, both the service provider and the recipients were outside India, such levy of tax goes beyond the mandate of Section 1 of the IGST Act, 2017, which extends to the whole of India but not outside of it. Whereas, in the case of transportation on the basis of Free on Board (FOB), the ocean freight is paid by the writ-applicant to the foreign shipping line which is situated on a port outside India. Thus, it is outside the purview of the tax. The writ-applicant further contended that since they had already paid the \u201cIntegrated Tax\u201d on the imported goods under IGST Act, 2017, levying the Ocean Freight under the same Act amounts to double taxation.<\/p>\n

The respondents, represented by Nirzar S. Desai, Parth H. Bhatt, Ankit Shah and Dhaval D. Vyas, justified the notifications contending that the notification is not arbitrary and is aimed at providing level playing field to the Indian Shipping Lines and that it does not result in an additional cost to the importer in India.<\/p>\n

The Court rejected the arguments of the respondents and held that there is no extraterritorial jurisdiction of the said Act on the non-taxable persons and hence the notification was considered ultra vires to the Act. Strong reliance was placed on the case of the Indian Association of Tour Operators v. Union of India<\/em>,<\/span> 2017 SCC Online Del 10178<\/a>, where the taxable territory of the Finance Act, 1994 did not apply to the State of Jammu and Kashmir.<\/p>\n

The Court, hence struck down the impugned notification and held that levy and collection of tax on such Ocean Freight under the impugned notification is not permissible under the law. Therefore, the Court put a stay on the operation of the impugned notification. [Mohit Minerals Pvt. Ltd. v. Union of India, 2020 SCC OnLine Guj 49<\/b><\/a>, decided on 23-01-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"

Gujarat High Court: \u00a0A Division Bench comprising of J.B. Pardiwala and A.C. 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Latha, Joint Commissioner held that concerning vessel support services provided to foreign vessels, the service provided falls under export of services as per provisions of the Integrated Goods and Services Tax Act, 2017 (IGST Act) as the place\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288689,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/kaar-supply-of-goods-from-applicant-to-overseas-customer-is-treated-neither-as-supply-of-goods-nor-as-supply-of-services\/","url_meta":{"origin":224561,"position":2},"title":"Supply of goods to overseas customer is treated neither as \u2018supply of goods\u2019 nor as \u2018supply of services\u2019: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":216339,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/02\/all-hc-supply-of-imported-goods-to-and-from-duty-free-shops-an-inter-state-supply-under-igst-act-as-goods-do-not-cross-the-customs-frontier\/","url_meta":{"origin":224561,"position":3},"title":"All HC | Supply of imported goods to and from Duty Free Shops \u2013 an inter-State supply under IGST Act as goods do not cross the customs frontier","author":"Bhumika Indulia","date":"July 2, 2019","format":false,"excerpt":"Allahabad High Court: A Division Bench of Pankaj Kumar Jaiswal and Rajnish Kumar, JJ. dismissed a PIL seeking to ensure that the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act), Uttar Pradesh Goods and Services Tax Act, 2017 (UP GST Act) and Integrated Goods and Services\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":249895,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/17\/igst-act\/","url_meta":{"origin":224561,"position":4},"title":"Bom HC | Export of service isn’t a “local supply”, cannot be taxed as one; HC delivers polarizing verdict on Constitutionality of S. 13(8) (b) of IGST Act","author":"Editor","date":"June 17, 2021","format":false,"excerpt":"Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections 13(8)(b) and 8(2) of the Integrated Goods and Services Tax Act, 2017. The petitioner, who was engaged in providing marketing and promotional services to customers located outside India\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270071,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/whether-ocean-freight-charges-can-be-collected-subject-to-levy-of-service-tax-cestat-answers\/","url_meta":{"origin":224561,"position":5},"title":"Whether ocean freight charges can be collected, subject to levy of Service Tax? CESTAT answers","author":"Editor","date":"July 14, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) allowed two appeals (with same issue involved) which were filed aggrieved by the order of original authority. The Tribunal answered that ocean freight charges are not subject\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/224561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=224561"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/224561\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/206146"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=224561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=224561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=224561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}