Bombay HC Upholds Validity of Section 13(8)(b) and Section 8(2) of IGST Act - (09 Jun 2023)

GOODS AND SERVICES TAX

Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2) of Integrated Goods and Service Tax Act, 2017 which deal with place of supply, and observed that the provisions are confined in their operation to IGST Act only and can’t be made applicable for under CGST and MGST Acts.

Tags : BOMBAY HIGH COURT   IGST   VALIDITY   UPHELD  

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