Breif Issue :
Determination of the liability to pay tax on any goods or services or both;
The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.
The applicant is liable to pay IGST on transportation of goods by a vessel under Reverse Charge Mechanism under Notification No. 10/2017 Integrated Tax (Rate) dated 28.06.2017.
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