AAR cannot decide which supply constitutes Export of Service

In re M/s. Sutherland Mortgage Services Inc. (GST AAR Kerala)  From the statements and arguments of the applicant, it is evident that the question raised is whether the supply made by the applicant would qualify as export of service as defined in Section 2(6) of the IGST Act, 2017. Therefore, the question essentially involves the determination of place of supply which is not included in Section 97 (2) of the CGST Act, 2017 as a question on which advance ruling can be sought. Advance Ruling authority has been constituted in exercise of the powers conferred by section 96 of the Kerala Goods and...