AAAR do not have jurisdiction to decide place of supply of service

In re Sabre Travel Network India Pvt. Ltd. (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling  held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Further, as regards the services provided by the Appellant to their Client, namely Sabre APAC is export or otherwise, we hold that we do not have jurisdiction to decide the place of supply of service, which is one of the pre requisites to determine the export of

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