Bombay High Court Examines Constitutional Validity of IGST Act Provisions on Intermediary Services in Third Judge Reference. The court considered whether Section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017, which deems the place of supply of intermediary services as the location of the supplier, is constitutionally valid and within legislative competence....
The matter involved two writ petitions before the Bombay High Court challenging the constitutional validity of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax Act, 2017. The...
