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 ruling on this particular question can be passed by the Advance Ruling Authority. This rationale also holds true in case of the second question asked by the Appellant i.e. whether the said supply could be treated as ‘intra-state supply’ under section 8 (1) of the IGST Act read with section 2(65) of the CGST Act.
Read Order on Rectification Application by AAAR- AAAR rejects application for rectification as no apparent mistake in order
AAAR order on Second request for Rehearing/Rectification- Order of AAAR even if erroneous, cannot be reheard and corrected
Read AAR Order:GST on commission in foreign exchange for rendering services as an Intermediary
