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

Taxability under GST — As per the law AAR do not have jurisdiction to determine the place of supply of services or goods or both, and accordingly no ruling on this particular question can be passed by the Advance Ruling Authority. — Micro Instruments, In Re… [2019] 10 TAXLOK.COM 121 (AAAR-Maharashtra)