Classification of Service — Determination of the place of supply of services is one of the prerequisites for determining any supply of services to be export of services, determining the place of supply of services or goods is not in the jurisdiction of the Advance Ruling Authority. Thus, no ruling can be made in relation to the export of services, as the same would require the determination of the place of supply of services, which is not under the jurisdiction and scope of the Advance Ruling Authority. — Asahi Kasei Pvt. Ltd., In Re…[2019] 13 TAXLOK.COM 080 (AAAR-Maharashtra)