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2019 (10) TMI 572 - AUTHORITY FOR ADVANCE RULING, KARNATAKAMaintainability of Advance Ruling application - scope of Section 97 (2) of the CGST Act 2017 - Levy of GST - Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager - HELD THAT:- The question raised by the applicant on which advance ruling has been sought for does not fall under any of the category of Section 97 (2) of the CGST Act 2017 - Further it is an admitted fact that the applicant’s question is related to place of supply and hence it is not a matter on which this authority is empowered to give a ruling. Therefore the instant application is liable for rejection and hence there are no need to go to merits of the case.
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