Advance Ruling cannot be given on place of supply of services

In re Sri. Thomas Joseph Nellissery  (GST AAR Kerala) a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? The services provided by the applicant falls under SAC code 998311 “Management Consultancy Services”. The service provided by the applicant to his clients does not, in any way, facilitate or arrange the supply of goods or services or both between two or more persons and will not fall within the definition of the term °inter...