The Gujarat High Court, while upholding the validity of section 13(8)(b) read with Section 2(13) of the IGST Act, 2017 held that the service provided by intermediary in India cannot be treated as “export of services” under the IGST Act, 2017. It was observed that it is rightly included in Section 13(8) (b) of the IGST Act to consider the location of supplier of service as place of supply so as to attract CGST and SGST.
Source: taxscan.in
Latest Posts in "India"
- Key GST Amendments Proposed in Finance Bill 2026: Discounts, Refunds, Appeals, and SEZ Clarifications
- How to Consolidate Multiple Deliveries into a Single Invoice for Simplified Billing and Payments
- Seven Arrested for Rs 7 Crore GST Fraud Using Fake Firms and Invoices
- Step-by-Step Guide to Filing GSTR-1A for Invoice Corrections and Amendments in 2024
- Streamlining Delivery Challan to Invoice Conversion for MSMEs: Legal Compliance and Automation Guide
