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2020 (6) TMI 443 - AAR - GSTMaintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients - Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an ‘export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b) - cross-border sales/purchase of goods - intra-state supply - HELD THAT:- As per Section 97(2) of CGST Act, the questions on which advance ruling is sought under this Act, shall be in respect of, matters or issues mentioned in Section 97 (2) (a) to (g) only. The “place of supply of service” does not find mention in Section 97. This authority is not allowed to answer the subject question - The subject application filed for advance ruling is rejected, as being non-maintainable as per the provisions of the GST Act, 2017 and Rules made thereunder.
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