Dharmendra M Jani Vs Union of IndiaDharmendra M. Jani Vs Union of India
NAME OF THE CASE | DECISION | ISSUE INVOLVED | JUDICIAL AUTHORITY | DATE OF THE DECISION |
Dharmendra M. Jani Vs Union of India | Provisions of Sections 13(8)(b) , 8(2) of the IGST Act are legal, valid and constitutional, provided they are confined in their operation to the provisions of IGST Act only(AGAINST ASSESSEE) | PLACE OF SUPPLY OF INTERMEDIARY SERVICES | High Court - Bombay (Writ Petition) | 18-Apr-2023 |
BRIEF FACTS OF Dharmendra M. Jani Vs Union of India
The petitioner is a proprietary firm that provides marketing and promotion services to overseas customers engaged in manufacturing and/or sale of goods.
The petitioner only provides services to its foreign principal and receives payment in convertible foreign exchange.
The petitioner enters into agreements with overseas customers to provide services to enable them to get purchasers for their goods in India or elsewhere.
The service provided by the petitioner is successful if an Indian purchaser directly places an order with the overseas customer for the supply of goods.
The transaction between the Indian importer and the foreign exporter has nothing to do with the petitioner, and the petitioner has no involvement in the import transaction or payment of consideration.
Once the Indian purchaser pays the overseas customer, the foreign principal pays a commission to the petitioner in India in convertible foreign exchange.
Dharmendra M Jani Vs Union of India
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