REGENT COMPUTRONICS PVT. LTD.

UNION OF INDIA Appellant

V/S

Mohit Minerals Pvt. Ltd Respondents

Referred Judgements :-

AVINDER SINGH V. STATE OF PUNJAB [REFERRED TO]
UNION OF INDIA V. VKC FOOTSTEPS INDIA PRIVATE LIMITED [REFERRED TO]
EDWARD MILLS CO LIMITED BEAWAR VS. STATE OF AJMER [REFERRED TO]
M P V SUNDARARAMIER AND COMPANY VS. STATE OF ANDHRA PRADESH [REFERRED TO]
RAM MANOHAR LOHIA VS. STATE OF BIHAR [REFERRED TO]
KESORAM INDUSTRIES AND COTTON MILLS LIMITED VS. COMMISSIONER OF WEALTH TAX CENTRAL CALCUTTA [REFERRED TO]
MUNICIPAL CORPORATION OF DELHI IN BOTH APPEALS VS. BIRLA COTTON SPINNING WEAVING MILLS DELHI IN BOTH THE APPEALS [REFERRED TO]
NARAINDAS INDURKHYA VS. STATE OF MADHYA PRADESH [REFERRED TO]
TITAGARH PAPER MILLS LIMITED ORISSA TEXTILES MILLS LIMITED VS. ORISSA STATE ELECTRICITY BOARD:ORISSA STATE ELECTRICITY BOARD [REFERRED TO]
STATE OF ANDHRA PRADESH VS. T GOPALAKRISHNAN MURTHI [REFERRED TO]
AVINDER SINGH VS. STATE OF PUNJAB [REFERRED TO]
COMMISSIONER OF INCOME TAX BANGALORE COMMISSIONER OF INCOME TAX KERALA VS. B C SRINIVASA SETTY:SHRI SYED HUSSAIN SAHEB:M N SANKARANARAYANAN NAIR [REFERRED TO]
K P VARGHESE VS. INCOME TAX OFFICER ERNAKULAM [REFERRED TO]
MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD VS. BEN HIRABEN MANILAL [REFERRED TO]
HOECHST PHARMACEUTICALS LIMITED JUMNA FLOUR AND OIL MILLS PHARMA ASSOCIATES VS. STATE OF BIHAR [REFERRED TO]
MCDOWELL AND COMPANY LIMITED VS. COMMERCIAL TAX OFFICER [REFERRED TO]
GOVIND SARAN GANGA SARAN VS. COMMISSIONER OF SALES TAX [REFERRED TO]
UNION OF INDIA UNION OF INDIA BISWAROOP CHATTERJEE ACHINTA KUMAR BISWAS NABENDU BOSE LAXMI NARAYAN VS. TULSIRAM PATEL:SADANAND JHA:G P KOUSHAL:UNION OF INDIA:STATE OF MADHYA PRADESH [REFERRED TO]
FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA VS. UNION OF INDIA [REFERRED TO]
ELECTRONICS CORPORATION OF INDIA LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
A N PARASURAMAN VS. STATE OF TAMIL NADU [REFERRED TO]
UNION OF INDIA VS. JALYAN UDYOG [REFERRED TO]
S R BOMMAI VS. UNION OF INDIA [REFERRED TO]
LAGHU UDYOG BHARATI VS. UNION OF INDIA [REFERRED TO]
MATHURAM AGRAWAL VS. STATE OF MADHYA PRADESH [REFERRED TO]
UNION OF INDIA VS. PRADIP KUMAR DEY [REFERRED TO]
BHARAT SANCHAR NIGAM LTD VS. UNION OF INDIA [REFERRED TO]
ISPAT INDUSTRIES LTD VS. COMMISSIONER OF CUSTOMS MUMBAI [REFERRED TO]
SOM MITTAL VS. GOVT OF KARNATAKA [REFERRED TO]
GVK INDS LTD VS. INCOME TAX OFFICER [REFERRED TO]
GOVERNOR GENERAL IN COUNCIL VS. PROVINCE OF MADRAS [REFERRED TO]
MANOHAR S/O MANIKRAO ANCHULE VS. STATE OF MAHARASHTRA [REFERRED TO]
ABHIRAM SINGH VS. C.D. COMMACHEN (DEAD) BY LRS. & ORS. [REFERRED TO]
KALPANA MEHTA AND OTHERS VS. UNION OF INDIA AND OTHERS [REFERRED TO]
GOVERNMENT OF NCT OF DELHI VS. UNION OF INDIA & ANOTHER [REFERRED TO]
UNION OF INDIA & ANR VS. MOHIT MINERAL PVT LTD [REFERRED TO]

JUDGEMENT

(1.) A Introduction

(2.) The respondents import non-coking coal from Indonesia, South Africa and the U.S. by ocean transport on a 'Cost-Insurance-Freight'[3] basis which is supplied to domestic industries. The goods are transported from a place outside India, up-to the customs station in India. The respondent pays customs duties on the import of coal, which includes the value of ocean freight. In the case of a CIF contract, the freight invoice is issued by the foreign shipping line to the foreign exporter, without the involvement of the importer. Ocean freight is paid by the importer only when goods are imported under a 'Free-on-Board'[4] contract. In the case of a high seas sale transaction, the coal is purchased from the original buyer before it arrives at Indian ports.

(3.) Prior to the enforcement of the Goods and Services Tax[5] regime, service tax on ocean freight was exempted by Notification No. 25/2012-ST (Serial No. 34) dtd. 20/6/2012. This exemption was withdrawn by Notification No. 01/2017-ST dtd. 12/1/2017 which levied service tax on the importer, by a reverse charge mechanism. With the advent of the GST regime, Notification No. 8/2017- Integrated Tax (Rate) dtd. 28/6/2017[6] was issued by the Central Government on the advice of the Goods and Services Tax Council[7], in exercise of powers under Sec. 5(1), Sec. 6(1) and Sec. 20(iii)-(iv) of the Integrated Goods and Services Tax Act 2017[8], read with Sec. 15(5) and Sec. 16(1) of the Central Goods and Services Act[9]. Entry 9 of Notification 8/2017, effective from 1/7/2017, levied an integrated tax at the rate of 5 per cent on the supply of specified services, including transportation of goods, in a vessel from a place outside India up to the customs station of clearance in India.

Click here to view full judgment.

UNION OF INDIA Vs. MOHIT MINERALS PVT. LTD

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address