https://www.taxtmi.com/caselaws?id=368379 AAR Gujarat rejected the advance ruling application filed by an educational institution regarding whether consideration received from an overseas entity for conducting tests in India constitutes export of services under Section 16(1)(a) of IGST Act, 2017. The AAR held that determining export of services requires establishing place of supply, which falls outside the jurisdiction of Section 97(2) of CGST/GGST Acts. Since place of supply determination is not covered under the authority's statutory powers, the application was rejected under Section 98(2) for lack of jurisdiction. en-us Thu, 30 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368379 AAR Gujarat rejected the advance ruling application filed by an educational institution regarding whether consideration received from an overseas entity for conducting tests in India constitutes export of services under Section 16(1)(a) of IGST Act, 2017. The AAR held that determining export of services requires establishing place of supply, which falls outside the jurisdiction of Section 97(2) of CGST/GGST Acts. Since place of supply determination is not covered under the authority's statutory powers, the application was rejected under Section 98(2) for lack of jurisdiction. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368379