Intermediary Services Under GST: Court Upholds Section 13(8)(b) of IGST Act on Export of Services Validity.

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....Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and foreign exchange is received in India, it would not qualify to be export of services, more particularly when the legislature has thought it fit to consider the place of supply of services as place of person who provides such service in India - Constitutional validity of Section 13(8)(b) of IGST upheld - HC....