CGST Act not empowers Authority to give Ruling on Place of Supply of Goods or Services

In re M/s PAREXEL International Clinical Research Pvt. Ltd. (GST AAR Karnataka) a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India? The first question whether the services provided by the applicant to the foreign client amount to export of service cannot be answered as Section 97 of the CGST Act, 2017 does not empower the Authority to give Ruling on the Place of Supply of Goods or Services. On the question whether the Project Management Services provided by the applicant to the foreign affiliate is an export of service...