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2023 (6) TMI 290 - HC - GSTConstitutional Validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017 - Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply - HELD THAT:- The matters have been placed before us pursuant to an administrative order dated 19th May, 2023, of the then Hon’ble The Acting Chief Justice in accordance with the Rules, for pronouncement of the final judgment for disposing of the matters. Considering the views taken by our learned brother Hon’ble Shri. Justice G.S.Kulkarni and one of us (Abhay Ahuja, J.) [2023 (4) TMI 821 - BOMBAY HIGH COURT], we hold the provisions of Section 13(8)(b) and Section 8(2) of the IGST to be legal, valid and constitutional. Petition dismissed.
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