https://www.taxtmi.com/article/detailed?id=9394 The petition challenged Section 13(8)(b) read with Section 2(13) and Section 8(1) of the IGST Act as unconstitutional for treating intermediary services as having place of supply in India. The court found intermediaries who merely facilitate transactions are not exporters under the statutory definitions, that invoicing abroad and receipt of foreign exchange do not convert the service into export, and that Section 13(8)(b) legitimately fixes place of supply for intermediary services. Consequently, the provisions were held not to be ultra vires or unconstitutional. en-us Mon, 03 Aug 2020 14:22:21 +0530 Mon, 03 Aug 2020 14:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9394 The petition challenged Section 13(8)(b) read with Section 2(13) and Section 8(1) of the IGST Act as unconstitutional for treating intermediary services as having place of supply in India. The court found intermediaries who merely facilitate transactions are not exporters under the statutory definitions, that invoicing abroad and receipt of foreign exchange do not convert the service into export, and that Section 13(8)(b) legitimately fixes place of supply for intermediary services. Consequently, the provisions were held not to be ultra vires or unconstitutional. Articles Goods and Services Tax - GST Mon, 03 Aug 2020 14:22:21 +0530 https://www.taxtmi.com/article/detailed?id=9394