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.
Unit V · Law of Taxation
Input tax credit, IGST and composite supplies
Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.
Statute sections
| Act / instrument | Section | Name |
|---|---|---|
| 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 |
Landmark cases
McDowell & Co. Ltd. v. CTO
(1985) 3 SCC 230 · Supreme Court of India
Indirect-tax statutes are applied to the real nature of the supply, not to a colourable splitting of the transaction.