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AAR lacks jurisdiction on determination of ‘place of supply’

February 13, 2020[2020] 114 235 (AAR - MAHARASHTRA)

GST : Where applicant sought advance ruling on whether subject services proposed to be rendered by them to an entity situated outside India would qualify as export of services, in view of fact that to answer this question authority will have to discuss place of supply in subject case and place of supply of services does not find mention in section 97, authority could not have answered subject question

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