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In case of transaction on CIF basis, i.e., the exporter/supplier of goods receives the Transportation Services from the foreign shipping company and he is the person liable to pay to the transporter of goods, i.e., foreign shipping company. Hence, as per Section 2(93) of the CGST Act, the said exporter shall be considered as ‘recipient of service’.

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Advance Ruling — Constitutional validity of section 96(2) of RGST Act, 2017 and section 96 of CGST Act, 2017 are under challenged to the extent they prescribe for constitution of the AAR consisting of members from amongst the officers of Central tax and the officers of State tax, and Rule 103 of CGST Rules and Rule 103 of RGST Rules. Notice issued to the Union and State and served on their respective representatives. Meanwhile respondents restrained from taking coercive steps against the petitioner. — Chambal Fertilisers And Chemicals Limited Vs. Union of India [2019] 12 TAXLOK.COM 090 (Rajasthan)