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Outside the purview of the Advance Ruling Authority

Place of Supply The applicant seeks clarification on “place of supply” of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office.

Held that— The applicant, sought Advance Ruling in “Place of Supply “issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017.

Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.—Tech Mech Global Interface Pvt. Ltd., In Re… [2019] 08 TAXLOK.COM 111 (AAR-AP)