https://www.taxtmi.com/article/detailed?id=11504 Sections 13(8)(b) and 8(2) of the IGST Act are constitutionally valid and operative within the IGST framework, but their place of supply deeming rules cannot be used to authorize or levy tax under the Central or State Goods and Services Tax statutes on intermediary services. en-us Sat, 17 Jun 2023 08:13:34 +0530 Sat, 17 Jun 2023 08:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11504 Sections 13(8)(b) and 8(2) of the IGST Act are constitutionally valid and operative within the IGST framework, but their place of supply deeming rules cannot be used to authorize or levy tax under the Central or State Goods and Services Tax statutes on intermediary services. Articles Goods and Services Tax - GST Sat, 17 Jun 2023 08:13:34 +0530 https://www.taxtmi.com/article/detailed?id=11504