https://www.taxtmi.com/forum/issue?id=118500 The core issue is whether intermediary services supplied by an Indian intermediary to a recipient outside India attract tax under IGST or under CGST plus SGST, arising from contested readings of Section 13(8)(b) and Section 8(2) of the IGST Act. A three judge bench produced divergent reasonings, with at least one view confining those IGST provisions to the IGST Act and indicating they cannot be invoked to levy CGST and SGST; the split has left interim uncertainty and prompted suggestions to challenge demands, consider payment under protest, and seek refunds. en-us Mon, 24 Apr 2023 18:51:16 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118500 The core issue is whether intermediary services supplied by an Indian intermediary to a recipient outside India attract tax under IGST or under CGST plus SGST, arising from contested readings of Section 13(8)(b) and Section 8(2) of the IGST Act. A three judge bench produced divergent reasonings, with at least one view confining those IGST provisions to the IGST Act and indicating they cannot be invoked to levy CGST and SGST; the split has left interim uncertainty and prompted suggestions to challenge demands, consider payment under protest, and seek refunds. Discussion-Forum GST Mon, 24 Apr 2023 18:51:16 +0530 https://www.taxtmi.com/forum/issue?id=118500