https://www.taxtmi.com/caselaws?id=436795 Bombay HC held that Section 13(8)(b) and Section 8(2) of IGST Act 2017 are constitutional and valid, but their operation is confined only to IGST Act provisions. The court ruled these sections cannot be applied for levying tax under CGST and MGST Acts on export of intermediary services. The petitioners challenged constitutional validity claiming these provisions wrongly categorized export services as intra-state supplies, leading to double taxation. HC interpreted the provisions to ensure export services remain within IGST Act framework for zero-rated supply benefits, preventing their application under state GST laws. en-us Tue, 18 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436795 Bombay HC held that Section 13(8)(b) and Section 8(2) of IGST Act 2017 are constitutional and valid, but their operation is confined only to IGST Act provisions. The court ruled these sections cannot be applied for levying tax under CGST and MGST Acts on export of intermediary services. The petitioners challenged constitutional validity claiming these provisions wrongly categorized export services as intra-state supplies, leading to double taxation. HC interpreted the provisions to ensure export services remain within IGST Act framework for zero-rated supply benefits, preventing their application under state GST laws. Case-Laws GST Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436795