<?xml version="1.0" encoding="UTF-8"?><feed><author name="Prajwala Sathyaprakash"><item><title>Tax on ocean freight: A case of inequitable double taxation at its best</title><link>https://latest.thedailyguardian.com/others/tax-on-ocean-freight-a-case-of-inequitable-double-taxation-at-its-best/</link><pubDate>June 17, 2021, 5:16 am</pubDate><image>https://latest.thedailyguardian.com/wp-content/uploads/2021/06/6085342f_3094_P_5_mr-1.jpg</image><category>Others</category><excerpt>Supply of ocean freight service is not covered either by Section 7 (inter-state supply) or Section 8 (intra-state supply) of the IGST Act. The Act does not contemplate levy or collection of tax from a person who is neither the supplier nor the rec...</excerpt></item></author></feed>