The Hon’ble Bombay High Court while confirming the legal validity of Section 13(8)(b) of the Integrated Goods and Services Tax, 2017 (“the IGST Act”) and Section 8(2) of the IGST Act held that, Section 13(8)(b) of the IGST Act and Section 8(2) of the IGST Act are confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax under the Central Goods and Services Tax, 2017 (“the CGST Act”) and the Maharashtra Goods and Services Tax, 2017 (“the MGST Act”) – Bombay HC in the matter of Dharmendra M. Jani Vs. UOI [WP. 2031 of 2018 dated April 18, 2023]
Source a2ztaxcorp
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