HC: 'Place-of-supply' provisions for 'intermediary-service’ constitutional, however, Petitioner free to redress its grievance

Gujarat HC holds that supply of services by Intermediaries to recipients outside India is not export of service, finds no unconstitutionality in Section 13(8)(b) r/w Section 8(1) of IGST Act,2017; Nonetheless, leaves it open for the Revenue to consider the representation made by the petitioner so as to redress its grievance in suitable manner and in consonance with the provisions of CGST and IGST Act; Petitioner is an association engaged in manufacture of metal...