https://www.taxtmi.com/highlights?id=54238 Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and foreign exchange is received in India, it would not qualify to be export of services, more particularly when the legislature has thought it fit to consider the place of supply of services as place of person who provides such service in India - Constitutional validity of Section 13(8)(b) of IGST upheld - HC en-us Sat, 01 Aug 2020 15:39:00 +0530 Sat, 01 Aug 2020 15:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54238 Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and foreign exchange is received in India, it would not qualify to be export of services, more particularly when the legislature has thought it fit to consider the place of supply of services as place of person who provides such service in India - Constitutional validity of Section 13(8)(b) of IGST upheld - HC Highlights GST Sat, 01 Aug 2020 15:39:00 +0530 https://www.taxtmi.com/highlights?id=54238