AAR have no jurisdiction to rule on place of supply of Goods/Services

In re Mayank Vinodkumar Jain (GST AAR Maharashtra) From a perusal of transaction as discussed above in their submissions, we observe that the supply of services is to an entity situated outside India and therefore to answer their question we will be required to discuss the provisions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to export of services. Thus, to decide the issue, this authority will have to discuss the place of supply in the subject case since “Export of services” means the supply of any service when, (i) The supplier of service is located in India; (i...