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AAR cannot determine place of supply for export of services: AAR
Case Law Details
- Case Name
- In re Take off Academy (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Take off Academy (GST AAR Gujarat)
Authority of advance ruling has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this au...
If a entity supplying services outside the india and receive Money in Indian Currency, Whether it is Export of Services? If not than which type of service will it be consider?