CENEX GST UPDATE - 29.04.2020

GST - No tax is leviable under the IGST Act, 2007 on ocean freight - 8/2017-IT(R) [Entry 9(ii)] and 10/2017-IT(R) [Entry 10] declared ultra vires and unconstitutional as they lack legislative competency: HC GST - Unauthorised action of officers concerned may tantamount to an offence u/s 348 of Indian Penal Code; what is not permissible in law cannot be done under guise of discharge of statutory functions: HC GST - Leasing goods transport vehicles without operator is classifiable under SAC 997311 and taxable under Sl. no. 17(iii) of 12/2017-CTR; ITC on inward supply of motor vehicles is admissible: AAR