AAR cannot determine Place of Supply: AAAR Maharashtra

In re Commissioner, CGST (Respondent –NES Global Specialist Engineering Services Pvt. Ltd.)  (GST AAAR Maharashtra) We observe that Respondent had filed application before the Advance Ruling Authority asking for ruling as to whether the services being provided by them to their overseas client i.e. M/s NES Abu Dhabi in terms of the subject MSA Agreement will be export or not and whether the same would be zero-rated supply or not. It is worthwhile to mention that for any supply of services to be considered as export, one has to examine the place of supply of services as per the conditions...