https://www.taxtmi.com/caselaws?id=408487 The Bombay HC held that section 13(8)(b) and section 8(2) of the IGST Act, 2017 are ultra vires the Constitution and the Act itself. The court found that levying IGST on export of marketing and promotion services violates constitutional provisions including articles 14, 19, 245, 246, 246A, 269A and 286. The court ruled that section 9 of CGST Act cannot levy tax on cross-border transactions, and the artificial deeming provision in section 13(8)(b) contradicts the scheme of both CGST and IGST Acts. The petition was allowed, though a second judge passed a dissenting order. en-us Wed, 09 Jun 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408487 The Bombay HC held that section 13(8)(b) and section 8(2) of the IGST Act, 2017 are ultra vires the Constitution and the Act itself. The court found that levying IGST on export of marketing and promotion services violates constitutional provisions including articles 14, 19, 245, 246, 246A, 269A and 286. The court ruled that section 9 of CGST Act cannot levy tax on cross-border transactions, and the artificial deeming provision in section 13(8)(b) contradicts the scheme of both CGST and IGST Acts. The petition was allowed, though a second judge passed a dissenting order. Case-Laws GST Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408487