Place of supply rule under integrated goods and services tax amended by omitting the proviso in section 12(8). Section 12(8) of the Integrated Goods and Services Tax Act was amended by omitting the proviso to sub-section (8). The amendment is a legislative change to the statutory provision governing the relevant place of supply rule under the integrated goods and services tax framework. The omission is stated to have come into force with effect from 1 October 2023 by notification.
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Provisions expressly mentioned in the judgment/order text.
Place of supply rule under integrated goods and services tax amended by omitting the proviso in section 12(8).
Section 12(8) of the Integrated Goods and Services Tax Act was amended by omitting the proviso to sub-section (8). The amendment is a legislative change to the statutory provision governing the relevant place of supply rule under the integrated goods and services tax framework. The omission is stated to have come into force with effect from 1 October 2023 by notification.
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