Landmark decision of holding Section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is ultra vires the said Act besides being unconstitutional by Hon Mumbai High Court in the case of Dharmendra M Jani Vs UoI [2021-TIOL-1297-HC-MUM-GST]. Intermediary services provided out of country which is treated as taxable services even though recipient is outside India and payment is received in foreign exchange.
Now, it will be the great relief to such service providers.
