Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Constitutional validity of Section 13(8)(b) read with Section ...

GST

June 18, 2021

Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither Section 13(8)(b) nor Section 8 (2) of the IGST Act are unconstitutional - Also neither Section 13 (8) (b) nor Section 8 (2) of the IGST Act are ultra vires the IGST Act. Section 13 (8) (b) is also not ultra vires Section 9 of the CGST Act, 2017 or the MGST Act, 2017 - Section 13(8)(b) as well as Section 8(2) of the IGST Act are constitutionally valid and operative for all purposes. - HC

View Source

 


 

You may also like:

  1. Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply -...

  2. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

  3. Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and...

  4. Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

  5. Classification of Services - Management services - intermediary services or not - the service of sales presentations of the products of H-J Family of Companies is...

  6. Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

  7. Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment...

  8. Levy of GST - place of supply of services - intermediary services - When recipient is located outside India the said provisions of section 12 cannot be made applicable...

  9. Levy of IGST - intermediary Services - SPA has sub-contracted the services like installation/ upgradion of machines sold by SPA, training at customer’s site etc. to the...

  10. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

  11. Classification of services - Marketing Services - the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the...

  12. Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

  13. Refund claim of un-utilized Input Tax Credit (ITC) - Export - Intermediary Services or not - place of provision of services - A bare perusal of the recitals and relevant...

  14. Classification of the service - Intermediary Service - activities carried out by the Appellant in India would constitute a supply of “Other Support Services” - The...

  15. Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

 

Quick Updates:Latest Updates