top of page

POS for ‘intermediary service’ challenged

Constitutional validity of section 13(8)(b) and section 8(2) of the IGST Act, 2017 has been challenged before the Bombay High Court. Difference of opinion.

Opinion 1: Section 13(8)(b) providing POS of intermediary supplies as location of supplier ultra-vires the CGST Act and unconstitutional.

Opinion 2: Matter listed for 16th June for recording differing opinion.

These provisions have been previously unsuccessfully challenged before the Gujarat High Court

14 views0 comments

Recent Posts

See All