Indian Court Rules Against GST Imposed on Ocean Freight Transportation
India’s Gujarat High Court ruled that no Goods and Services Tax can be imposed on ocean freight transportation regarding transport services provided by a person outside India who imports goods into the country, according to a Jan. 29 KPMG post.…
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The court ruled on a case in which a taxpayer imported coal into India from “various countries” and paid customs duties on the value of the coal and the ocean freight transportation costs, the post said. The taxpayer was also required to pay “integrated GST” on the ocean freight, leading to “double taxation” on the freight. The court ruled that the GST “with regard to the transport services” could not be imposed.