GST Refund on Ocean Freight: Analysing Impact of SC's Mohit Minerals Ruling in Louis Dreyfus Case

The GST refund on ocean freight has come under scrutiny, with a recent case analyzing the impact of the Supreme Court’s landmark "Mohit Minerals" ruling. The "Mohit Minerals" judgment, which held that GST on ocean freight is not leviable, has significant implications for similar cases, including the "Louis Dreyfus" case. The analysis highlights that the Supreme Court's ruling, which states that GST Council recommendations are only recommendatory and not binding, provides a legal basis for taxpayers to claim refunds on ocean freight. This development clarifies the legal position for importers and exporters, offering them a clear path to claim refunds on a tax that has been deemed unconstitutional.