The omission of Section 13(8)(b) of the IGST Act allows intermediary services provided to overseas clients to qualify as exports. The amendment removes the 18% GST burden and strengthens India’s global service competitiveness.
While the taxpayers have been rejoicing with the introduction of GST that levy of Cess has been done away with, there are constitutional powers granted to GST Council for levy of cess during a national calamity/disaster. The said power has been exercised by the GST council and the state Government of Kerala, levying ‘Kerala Flood […]