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2019 (1) TMI 1673 - AAR - GSTScope of Advance Ruling application - Section 97(2) of CGST Act, 2017 - Place of supply of services - clarification sought on “place of supply” of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office - HELD THAT:- The applicant, sought Advance Ruling in “Place of Supply “issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. The application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.
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