LCL Logistix India (P.) Ltd. v. Union of India (CALCUTTA HIGH COURT)

LCL Logistix India (P.) Ltd. v. Union of India (CALCUTTA HIGH COURT) :MATTER: Since in a CIF contract, Indian importer is liable to pay IGST on ‘composite supply’ comprising of supply of goods and supply of services of transportation, insurance, etc. a separate levy on Indian importer for ‘supply of services’ by shipping line would be in violation of section 8 of CGST Act. HELD: Ocean freight – CIF contract of import – Tax liability – In a CIF contract, Indian...

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