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2020 (2) TMI 535 - AAR - GSTMaintainability of Advance Ruling application - Export of services or not - services for providing Cargo Handling Services for its goods imported into Nepal from Vietnam - HELD THAT:- As per the 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 services” does not find mention in the said Section 97 mentioned above. The present 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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