Question on Assessment of supplies based on taxability out of purview of AAR

In re Cummins Technologies India Private Limited (GST AAR Maharashtra) The applicant has sought clarification in respect of various services rendered by them to their group company situated abroad, as to whether such services being supplied by them for consideration to an overseas group company, the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to ‘Zero rated supply’. We now reproduce the question raised by them in the subject application which is as under:-“Whether the liability to pay tax on the subject supplies can be assessed...