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Reverse Charge — Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 and the Entry 10 of the Notification 10/2017 Integrated Tax (Rate) also dated 28.06.2017 declared as ultra vires the IGST Act, 2017, as they lack legislative competency. Thus, both the Notifications declared unconstitutional. — Anmol India Limited Vs. Union of India [2020] 20 TAXLOK.COM 069 (Gujarat)
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