AAAR cannot determine the place of supply

In re Micro Instruments (GST AAAR Maharashtra)

Coming to the present case, we observe that in order to determine which levy, whether export, or CGST or IGST, will be imposed on the said supply of ‘intermediary services’ of the Appellant, we will have to determine the place of supply. Then only we can determine the nature of levy, as to whether the same qualifies as an ‘export’. We are of the view that as per the law we do not have jurisdiction to determine the place of supply of services or goods or both, and accordingly no rulin

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