Landmark case · Law of Taxation · Semester 6

Union of India v. Mohit Minerals Pvt. Ltd.

(2022) 10 SCC 700 · Supreme Court of India

Ocean freight on a CIF import is part of a composite supply already taxed; a separate reverse-charge IGST is ultra vires.

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Related sections:

Central Goods and Services Tax Act, 2017, 16 — Eligibility and conditions for taking input tax credit
Central Goods and Services Tax Act, 2017, 22 — Persons liable for registration
Integrated Goods and Services Tax Act, 2017, 5 — Levy and collection of IGST
Integrated Goods and Services Tax Act, 2017, 8 — Inter-State and intra-State supply