Determination of place of supply, is beyond the scope of advance ruling

In re IBI Group India Pvt. Ltd. (GST AAR Karnataka) Q1. Whether Consultancy services rendered to ADB, Manilla would qualify as ” export of services” in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017 (IGST Act)? A1. Determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term ‘shall’, is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination ...