AAR : Refuses ruling on matter involving 'place of supply' determination

Kerala AAR rejects the application for determining whether supply of ‘Business Support Services’ by India Branch of applicant to customers located outside India would be treated as ‘export’, exempt from IGST; States that entire issue is intrinsically related to determination of ‘place of supply’ which is outside ambit of authority by virtue of Section 97(2) : Kerala AAR...