Intermediary service to a person outside taxable territory not be treated export as upheld by Gujarat High Court

 By a judgment dated 24/07.2020 , the Gujrat High Court in case Material Recycling Association of India  vs Union Of India upheld the validity of section 13(8)(b) which provided the place of supply in case of intermediary services shall be the place of supplier in case where the location of recepient of services is outside India.Thus as an exception to Section 13(2) of IGST Act as carved in section 13(8)(b) is held to be not ultra vires the constitutional powers.Material Recycling Association of India.