Bombay High Court on validity of Section 13(8)(b) & Section 8(2) of IGST Act

Dharmendra M. Jani Vs Union of India (Bombay High Court) HC held that provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax on services under the CGST and MGST Act. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Their Lordships of the Division Bench have spoken in different voices in deciding the above Writ Petitions. In view of the cleavage of opinion, ...