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2018 (10) TMI 345 - AAR - GSTMaintainability of Advance Ruling application - Section 97(2) of the CGST Act, 2017 and Gujarat Goods and Services Tax Act, 2017 - Supply of services - whether the consideration received from M/s. Pearson VUE, for Tax Invoice No. 001 dated 31st July, 2017 for conducting test on behalf of M/s. Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act or not? - If the answer of the above question is negative then transaction of supply of services is intra state supply of service or interstate supply of services? Held that:- The issue whether the consideration received by the applicant from M/s. Pearson VUE for Tax Invoice No. 1 dated 31.07.2017 for conducting test on behalf of M/s. Pearson VUE in India is ‘export of service’ under the provisions of the IGST Act, 2017 can be determined in light of various provisions of the IGST Act, 2017, including Section 2(6), which defines ‘export of services’ - Thus, one of the important requirements of supply of any service to be treated as ‘export of service’ is that the place of supply of service is outside India. Thus, the entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant. This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of ‘place of supply’. The application for Advance Ruling of Take Off Academy is rejected, under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017.
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