M/s Mohit Minerals Pvt. Ltd. v. Union of India (2023)
Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) ๐ TL;DR โ Mohit Minerals Case (2023) Introduction Under GST, importers of goods are required to pay Integrated GST (IGST) on the value of imports. The value typically includes the CIF (Cost, Insurance, and Freight) component. Despite this, a notification from the GST

