https://www.taxtmi.com/caselaws?id=397068 Gujarat HC upheld the constitutional validity of Section 13(8)(b) of the IGST Act, 2017 regarding intermediary services. The court ruled that intermediary services provided in India are not considered export of services, even when invoices are raised on foreign clients and foreign exchange is received. The place of supply for intermediary services is determined by the location of the service provider, not the recipient, making such services liable to CGST and SGST rather than IGST. The court rejected claims of double taxation and found the provisions constitutionally valid, noting that exemptions are available through government notifications for specific circumstances. en-us Fri, 24 Jul 2020 00:00:00 +0530 Wed, 19 Mar 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397068 Gujarat HC upheld the constitutional validity of Section 13(8)(b) of the IGST Act, 2017 regarding intermediary services. The court ruled that intermediary services provided in India are not considered export of services, even when invoices are raised on foreign clients and foreign exchange is received. The place of supply for intermediary services is determined by the location of the service provider, not the recipient, making such services liable to CGST and SGST rather than IGST. The court rejected claims of double taxation and found the provisions constitutionally valid, noting that exemptions are available through government notifications for specific circumstances. Case-Laws GST Fri, 24 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397068