In a landmark judgment, the Gujarat High Court has held that imposition of Integrated Goods and Services Tax on ocean freight for services provided by a person in a non-taxable territory was impermissible and quashed two IGST notifications as ultra vires. "We have reached the conclusion no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on …
![Gujarat HC Quashes Notifications For Levying IGST On Ocean Freight Services [Read Judgment]](https://www.livelaw.in/h-upload/2019/07/08/361996-gujarat-high-court.jpg)