The Bombay High Court on June 6 held the provisions of Section 13(8)(b)  and Section 8(2) of the Integrated Goods and Services Tax Act, 2017 to be legal, valid and constitutional.

The Division bench of Justices Ujjal Bhuyan and Abhay Ahuja delivered a split verdict on the constitutionality of the provisions of the IGST Act.

The Chief Justice of the Bombay High Court had then placed the matter before Justice G. S. Kulkarni to deliver his opinion so that an authoritative judgment could be pronounced.

Justice Kulkarni held that, "The 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 Acts. The reference as made to this Court is accordingly answered in the above terms. The office to place the matter before the Division Bench.”

Justice G. S. Kulkarni held Section 13(8)(b)  and Section 8(2) of the IGST  to be legal, valid and constitutional.