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Discover all the most recent changes in law, advance rulings and important judgements to improve your understanding of the law.

IGST on ‘Ocean Freight’ under reverse charge in case of CIF!

IGST on ‘Ocean Freight’ under reverse charge in case of CIF!

The GST law specifically provides that the importers are required to discharge IGST on ocean freight charges under the reverse charge mechanism. However, in case of import of goods on CIF basis, freight amount till Indian ports is beared by…

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