POS for ‘intermediary service’ challenged

Constitutional validity of section 13(8)(b) and section 8(2) of the IGST Act, 2017 has been challenged before the Bombay High Court. Difference of opinion.

Opinion 1: Section 13(8)(b) providing POS of intermediary supplies as location of supplier ultra-vires the CGST Act and unconstitutional.

Opinion 2: Matter listed for 16th June for recording differing opinion.

These provisions have been previously unsuccessfully challenged before the Gujarat High Court