Present writ petition has been filed challenging the constitutional validity under Section 2(6) of ‘IGST Act’ regarding ‘export of services’.
Section 2(6) of the IGST Act, 2017—Export of services -- The petitioner challenging the constitutional validity under Section 2(6) of the IGST Act, 2017 regarding ‘export of services’. The Petitioner further sought declaration that the amount received in convertible foreign exchange from foreign companies/citizen for its both onshore and offshore activities are in the course of export of services out of the territory of India and not subject to levy of tax under IGST Act.
Held that:-The Hon’ble High Court issued notice and listed the matter on 05th October, 2021.
Present writ petition has been filed challenging the constitutional validity under Section 2(6) of ‘IGST Act’ regarding ‘export of services’.
Section 2(6) of the IGST Act, 2017—Export of services -- The petitioner challenging the constitutional validity under Section 2(6) of the IGST Act, 2017 regarding ‘export of services’. The Petitioner further sought declaration that the amount received in convertible foreign exchange from foreign companies/citizen for its both onshore and offshore activities are in the course of export of services out of the territory of India and not subject to levy of tax under IGST Act.
Held that:-The Hon’ble High Court issued notice and listed the matter on 05th October, 2021.