AAR cannot determine place of supply of services

In re Comsat Systems Private Limited (AAR Telangana) The case revolves around determining the place of supply for services including installation, testing, and commissioning of antennas in various locations/states in India. Comsat Systems Pvt. Ltd, a manufacturer of satellite communication antennas, was asked by its client, Bharat Electronics Ltd, Bangalore, to raise an IGST invoice for services rendered. As the services were to be rendered in various states, the issue at hand was the determination of the place of supply. However, Section 97(2) of the CGST/TGST Act’2017 does not include the ...