Notifications levying IGST on importer on ‘Ocean Freight’ component are ultra vires to the IGST Act: HC

Notifications levying IGST on importer on ‘Ocean Freight’ component are ultra vires to the IGST Act: HC

Notification No. 8/2017-Integrated Tax (Rate), dated 28-6-2017 and Entry 10 of Notification No. 10/2017 – Integrated Tax (Rate), dated 28-6-2017 are ultra vires to Integrated Goods and Services Tax Act on ground of lack legislative competency

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