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Authority is not allowed to answer the subject question in respect of “place of supply of services”

The applicant, seeking an advance ruling in respect of the following questions.

1. Whether the “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients, on account of….

a. Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an ‘t export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?

b. If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an “intra -state supply” under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate?

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. We find that, “place of supply of service” does not find mention in Section 97 mentioned above.—Panbase Resources Private Limited, In Re… [2020] 21 TAXLOK.COM 128 (AAR-Maharashtra)