AAR cannot give Ruling on Place of Supply

In re Unlimited Unnati Pvt. Ltd ( GST AAR Gujarat) Question-1: Whether our service provided to recipient of foreign country will be considered as export and zero rated supply? Answer: No answer is provided to the applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad on the following grounds: (i) The question is outside the ambit of the provisions of Section 97(2) of the CGST Act, 2017. (ii) Non-submission of copies of the contract/agreement in respect of the services provided/to be provided by the applicant on the issue discussed hereinabove. ...