AAR cannot decide on Questions of Zero rated supply / GST Refund

In re Esprit India Private Limited (GST AAR Haryana) i. Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime. The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies, as discussed in para 6 above ii. Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability. The below stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of...