Section 13(8)(b) r.w.s. 2(13) & 8(1) of IGST Act,2017 are not ultra vires & unconstitutional

Hon’ble Gujarat High Court in case of Material Recycling Association of India vs Union of India dated 24.07.2020 deided on the issue Whether the provisions of Section 13(8)(b) r.w.s. 2(13) and 8(1) of the IGST Act,2017 are ultra vires and unconstitutional or not. Facts of the Case 1. The members of the petitioner also facilitate […]

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