Landmark case · Law of Taxation · Semester 6
Mohit Minerals Pvt. Ltd. v. Union of India
(2020) 74 GSTR 481 (Guj) · Gujarat High Court
A second GST on ocean freight in a CIF import was held to lack statutory foundation.
From topic
Constitutional scheme, supply and levy under the CGST Act — Unit V, Law of Taxation.
Related sections:
- Constitution of India, 246A — Special provision for GST
- Constitution of India, 269A — Levy and collection of GST in the course of inter-State trade
- Central Goods and Services Tax Act, 2017, 7 — Scope of supply
- Central Goods and Services Tax Act, 2017, 9 — Levy and collection