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AAR is not empower to give ruling on the place of supply of goods & services.

Liability of GST — Section 97(2) of the CGST Act, 2017 empowers the Authority to give a Ruling on time and value of Supply. However it does not empower the Authority to examine the place of supply. In the absence of this provision the Authority is not empowered to answer whether the activity undertaken by the applicant amounts to export or not. — Parexel International Clinical Research Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 204 (AAR-Karnataka)

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