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SECTION 2(30) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – COMPOSITE SUPPLY

September 5, 2024

Where demand against assessee was raised in respect of nonpayment of IGST under RCM on the Ocean freight charges and other discrepancies, in view of judgement in Union of India v. Mohit Minerals (P.) Ltd. [2022] 138 taxmann.com 331 (SC), demand in respect of nonpayment of IGST under RCM on the Ocean freight charges, demand was to be dropped, however demand arising out of other allegations was to be adjudicated before Appellate Authority – L.S. Mills v. Assistant Commissioner of CGST & Central Excise – [2024] 165 taxmann.com 488 (Madras)

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