Mohit Minerals (GST RCM on ocean freight)
Facts
Levy of IGST on ocean freight in CIF imports - under RCM on the Indian importer.
Issue
Whether the importer can be made liable to pay IGST on freight when the importer is not a party to the freight contract?
Held
No. Such notifications were unconstitutional. The importer cannot be made liable for IGST on a service it did not avail.
Ratio
GST Council recommendations are not binding - the Centre and States have concurrent power under Article 246A.
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