GST CASE LAWS 15.06.2026
GST CASE LAWS 15.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Integrated Goods and Services Tax Act, 2017 Section 12 Maithani Enterprises, In re Sales and marketing consulting delivered to a foreign client but performed/utilized in India under a three-party setup acts as an intermediary service. The place of supply is India, meaning… Read More »