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AAR lacks jurisdiction on determination of ‘place of supply’

Where applicant requested advance ruling on question as whether supply of services by India Branch of ‘S’ USA to customers located outside India would qualify as export service and shall be liable to GST question essentially involves determination of place of supply which is not included in section 97(2) and, therefore, question is not answered as Authority is lacking jurisdiction to decide said issue

Source: taxmann.com

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