In a landmark judgment, the Gujarat High Court has held that imposition of Integrated Goods and Services Tax (IGST) on ocean freight for services provided by a person in a non-taxable territory was impermissible and quashed two IGST notifications (No.8/2017 and No.10/2017) as ultra vires."We have reached the conclusion no tax is leviable under the Integrated Goods and Services Tax Act, 2007,...