https://www.taxtmi.com/forum/issue?id=118600 The Bombay High Court upheld the constitutional validity of Section 13(8)(b) and Section 8(2) of the IGST Act but limited their application to the IGST Act, producing divergent reasonings that nevertheless resulted in a conclusion that CGST and SGST were not payable in the contested cases. Practitioners recommend preserving options: continue paying CGST+SGST under protest (to protect refund rights), consider IGST only if appropriate, explore provisional assessment or refund claims, and first verify that services meet the statutory definition of intermediary. en-us Sun, 25 Jun 2023 12:20:10 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118600 The Bombay High Court upheld the constitutional validity of Section 13(8)(b) and Section 8(2) of the IGST Act but limited their application to the IGST Act, producing divergent reasonings that nevertheless resulted in a conclusion that CGST and SGST were not payable in the contested cases. Practitioners recommend preserving options: continue paying CGST+SGST under protest (to protect refund rights), consider IGST only if appropriate, explore provisional assessment or refund claims, and first verify that services meet the statutory definition of intermediary. Discussion-Forum GST Sun, 25 Jun 2023 12:20:10 +0530 https://www.taxtmi.com/forum/issue?id=118600