Divergent opinion on constitutional validity of Section 13(8)(b) IGST Act pertaining to intermediary services

Divergent opinion on constitutional validity of Section 13(8)(b) IGST Act pertaining to intermediary services The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P.  No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Service Act, 2017 (“IGST Act”) is ultra vires […]

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