AAR cannot give Ruling on Place of Supply of Goods or Services

In re Asiatic Clinical Research Private Limited (GST AAR Karnataka) a) Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law;  The first question whether the services provided by the applicant to the foreign client amount to export of service cannot be answered as Section 97 of the CGST Act, 2017 does not empower the Authority to give Ruling on the Place of Supply of Goods or Services. b) Whether the applicant acts as a ‘Pure Agent’ while receiving amounts from the foreign clients and passing it on to the Loc...