GST Advance Ruling Authority cannot admit application on ‘place of supply’ issue

In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat)

(i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?

As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues.

(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?

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