Maintainability of petition — Authority for Advance Ruling —– Export of Service– The applicant submitted that Pearson US entered into an agreement with certain Indian Organizations / establishments who are organizing test as per Pearson VUE Authorized Centre Agreement to provide facilities for the electronic delivery of tests. The applicant is contracted organization providing facilities / services for electronic delivery of test in India. M/s. Pearson VUE decides the test fees in consonance with clause 6 of the agreement and the applicant is not entitled to collect the fees from the candidates who are giving exams. The applicant submitted that they are providing services to the recipient situated outside India and receiving consideration from outside India and hence considering the provisions of Section 2(6), 2(14), 2(15), 13 and 16 of the IGST Act, 2017 and Section 2(93) of the CGST Act, 2017, the supply of services provided is required to be held as export of service as zero rated supply. The applicant sought an advance ruling on (i) the consideration received from M/s. Pearson VUE for conducting test on behalf of M/s. Pearson VUE in India is export of services u/s 16(1)(a) of the IGST Act or not (ii) if the answer of the above question is negative then transaction of supply of services is intra state supply of service or interstate supply of services.
Held that:- The Hon’ble Appellate Authority for Advance Ruling ruled out that the entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant. The application is, therefore, rejected without going into the merits of the case, on the issue of lack of jurisdiction, at the stage of admission.Take Off Academy (Nidhi Rahul Gandhi) [2018] 3 TAXLOK.COM 44 (AAR-Gujarat)