Gujarat HC issues notice in writ challenging 'intermediary' related 'place of supply' provision

Gujarat HC admits writ petition challenging constitutional validity of Section 13(8)(b) of IGST Act, 2017 which deems place of supply for 'intermediary' as ‘location of supplier of service’; Petitioner has contended that said section seeks to create an artificial deeming fiction to tax ‘export of service’, which is ultra vires Articles 265 & 286 of Constitution of India; HC issues notice to Centre, CBIC & GST Council, while posting the matt...