AAR cannot decide on place of supply

In re Tech Mech Global Interface Pvt. Ltd. (GST AAR Andhra Pradesh)

Issue– The applicant seeks clarification on ‘place of supply’ of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office.

Held– Applicant, sought Advance Ruling in “Place of Supply “issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017 Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH

The present application has been filed by M/s Tech Mech Global Interface Pvt. Ltd., registered under the Goods and Services Tax U/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively)

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