Intra-state day - Export of services - Intermediary Services - ...

Case Laws GST

April 20, 2023

Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply - difference of opinion - Third Member decision - The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax on services under the CGST and MGST Acts - The office to place the matter before the Division Bench. - HC

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Intra-state day - Export of services - Intermediary Services - ...

Case Laws GST

April 20, 2023

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