AAAR: Quashes AAR ruling, question involving ‘place of supply’ outside Authority’s jurisdiction

Maharashtra AAAR quashes ruling of AAR declaring services provided by appellant to overseas Principal as “intermediary services” liable to IGST at 18% as an inter-state supply, not qualifying as “export”; Observes that, question before Advance Ruling Authority was whether commission received qualifies as ‘export of services’ and if export, whether the same would be an ‘intra-state’ supply or not, which questions necessarily demand an examination of the ‘plac...