The Gujarat High Court, while upholding the validity of section 13(8)(b) read with Section 2(13) of the IGST Act, 2017 held that the service provided by intermediary in India cannot be treated as “export of services” under the IGST Act, 2017. It was observed that it is rightly included in Section 13(8) (b) of the […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2DjpTrV
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