AAAR: Determination of 'Place of supply' beyond AAR's purview, sets-aside ruling on GST implications w.r.t. Inter-company Service Agreement

Maharashtra AAAR sets aside ruling of AAR which observed that administrative & support services provided under Master Service Agreement (Intercompany Service Agreement) entered between Respondent and NES Abu Dhabi, qualifies as an export of service; Referring to Section 97(2) of CGST Act, 2017, states that AAR has no authority to rule on question involving ‘place of supply of goods/services’; Observes that, for ascertaining the question raised by the applica...