Bombay HC Upholds Legality of Section 13(8)(b) & Section 8(2) of IGST

Dharmendra M. Jani Vs Union of India (Bombay High Court) Section 13(8)(b) and Section 8(2) of the IGST Act are constitutionally valid but cannot levy tax under CGST and MGST Acts The Hon’ble Bombay High Court in Dharmendra M. Jani v. Union of India [Writ Petition No. 2031 of 2018 dated June 06, 2023] held that the provisions of Section 13(8)(b) and Section 8(2) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) are legal, valid and Constitutional. However, the said sections are confined to the provisions of the IGST Act only and the same cannot be made applicable for the...