AAAR have no jurisdiction to determine place of supply of services or goods or both

In re Segoma Imaging Technologies India Pvt. Ltd. (GST AAAR Maharashtra) in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Since, we do not have jurisdiction to determine the place of supply of services or goods or both, no ruling on this particular question can be passed by the Advance Ruling Authority. This r...