Notification demanding IGST on ocean freight declared as ultra virus
As per Order of the Court, The impugned Notification No.8/2017 – Integrated Tax (Rate) dated 28th June 2017 and the Entry 10 of the Notification No.10/2017 – Integrated Tax (Rate) dated 28th June 2017 demanding GST on Ocean Freight are declared as ultra vires the Integrated Goods and Services Tax Act, 2017, as they lack legislative competency.
After the judgment is pronounced, Mr.Nirzar Desai, the learned standing counsel appearing for the Union of India, made a request to stay the operation, implementation and execution of the judgment.
Having taken the view that the impugned Notification and the Entry No.10 levying IGST on Ocean Freight therein are ultra vires the IGST Act, 2017, we decline to stay the operation of our judgment.
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Tags : Judgement, High Court
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