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Services provided by the Appellant to their Client, namely Sabre APAC is export or otherwise, we hold that we do not have jurisdiction to decide the place of supply of service, which is one of the pre requisites to determine the export of services in terms of Section 2(6) of the IGST Act, 2017 and hence we cannot pass any ruling in respect of the same.

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — The Appellant is a leading provider of travel solutions and services across the globe. The entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. — Sabre Travel Network India Pvt. Ltd., In Re… [2019] 11 TAXLOK.COM 101 (AAAR-Maharashtra)