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AAR not allowed to answer on place of supply

Case Law Details

Case Name
In re Shalini Manish Mittal (GST AAR Maharashtra)
Date of Judgement/Order
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In re Shalini Manish Mittal (GST AAR Maharashtra) Issue- Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same Held- On perusal of the provision of section 97(2), we find’ that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jurisdiction to pass any ruling on such questions whi...
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