AAR: Determination of question involving ‘place of supply’ outside AAR jurisdiction, rejects application

Maharashtra AAR rejects advance ruling application for being non-maintainable as per the provisions of Section 97 of CGST Act, 2017 and Rules made thereunder; Observes that, for ascertaining the question raised by the applicant i.e. ‘rendering intermediary services to overseas clients and earning commission thereon, export of services or not’, the provision relating to export of services and place of supply u/s 2(6) and u/s 13 of IGST Act needs to be examined; Explains th...