Reverse Charge — The applicant are into the business of supplying edible oil and they import edible grade Crude Oil without any separate charges for transportation from other countries to Indian port on CIF basis. When it enters the Indian Port, Basic Customs Duty and applicable Cess along with IGST is paid. The Applicant sought Advance ruling on the question whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract? The Authority ruled out that IGST should be paid by the importer on ocean freight in ease of CIF basis contract, under Reverse Charge. — M.K. Agro Tech Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 146 (AAR-Karnataka)