AAR cannot give ruling on classification of service supplied by third party who is not applicant: AAAR

In re Workplace Options India Pvt Ltd (GST AAAR Karnataka) The Appellant has argued before us that determination of liability to pay tax on any goods or services is a matter which is well within the ambit of an advance ruling and if the said determination involves examining the place of supply, then the same also falls within the scope of clause (e) of Section 97(2) of the CGST Act. They have strongly relied on the Kerala High Court decision in this regard as well as a number of advance rulings passed by the lower Authority and by Advance Ruling Authorities in other parts of the country to sub...