AAAR: Sets aside ruling passed by AAR w.r.t. GST implications on photography services rendered outside India

Maharashtra AAAR sets-aside AAR ruling, holding that no ruling can be pronounced w.r.t. place of supply for rendering photography services pertaining to diamonds made available physically, by overseas entity; AAR earlier ruled that supply will not qualify as export of service as two out of five conditions specified u/s 2 (6) of the IGST Act, 2017 are not satisfied; Observes that for comprehending whether CGST and SGST or IGST will be leviable on the supply of photography serv...