SANDESH LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned advocate Mr. Nikunt Raval for the respondents.

(2.) The petitioner company, which is engaged in the business of printing and sale of newspapers and registered under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "GST Act") imports news print from outside the country. The imports are made on Cost and Freight (C & F) basis. The transportation of the goods up to the port of India is arranged by the exported of the goods and the freight is also paid by the exporter.

(3.) Sec. 5(3) of the Integrated Goods and Services Tax (hereinafter referred to as "IGST") empowers the Government to specify the categories of supply of goods or services or both, and the tax on such goods or services shall be paid on reverse charge basis by the recipient of such goods or services. The category of supply of services is mentioned in Entry No.10 of the Reverse Charge Notification.