GST: Determination of place of supply is beyond AAR jurisdiction

In re Workplace Options India Private Limited (GST AAR Karnataka) we proceed to examine the issue as to whether the service received by the applicant from M/s Beacon, USA is covered under import of service or not. We invite reference to Section 2 (11) of IGST Act, 2017, in terms of which ‘import of Service‘ has been defined as a supply of service where -The supplier of service is located outside India; -The recipient of service is located in India; and -The place of supply of service is in India; In view of the above to decide whether the impugned services qualify to be import of s...