[Case Digest] | Union of India vs Mohit Minerals (P.) Ltd. | SC upholds Gujarat HC judgment, wherein

No GST on Indian importer for ocean freight paid by foreign exporter to foreign shipping line

Mohit Minerals Private Limited [2022] 138 taxmann.com 331 (SC)

No GST on Indian importer for ocean freight paid by foreign exporter to foreign shipping line

Mohit Minerals Private Limited [2022] 138 taxmann.com 331 (SC)

TAXMANN’S DIGESTS  Prepared by TAXMANN’s expert digest team  Each digest passes through various review processes to ensure accuracy

 Ratio held in judgments are also summarized in ‘three liner summary’

Refer to our recent digest on Supreme Court’s decision on Mohit Minerals case