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MUMBAI: A third judge, Justice Girish Kulkarni, as a referral bench of the Bombay high court on Tuesday held that the provisions of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Act (IGST) Act are legal, valid and constitutional. The ruling ends a controversy caused by a conflicting finding by two judges.
Section 13(8) (2) makes the place of supply of service on an intermediary service as the location of the supplier of service. Under section 8(2), a person carrying on a business through a branch or an agency in any territory shall be treated as having an establishment in that territory.
Section 13(8) (2) makes the place of supply of service on an intermediary service as the location of the supplier of service. Under section 8(2), a person carrying on a business through a branch or an agency in any territory shall be treated as having an establishment in that territory.
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