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Determination of place of supply is beyond the scope and jurisdiction of advance ruling authority.

Export — Since, AAR do not have jurisdiction to determine the place of supply of services or goods or both, no ruling on this particular question can be passed by the Advance Ruling Authority. — Segoma Imaging Technologies India Pvt. Ltd., In Re… [2019] 11 TAXLOK.COM 105 (AAAR-Maharashtra)