https://www.taxtmi.com/caselaws?id=383780 The Appellate Authority classified services provided under the Service Agreement and Marketing Services Agreement as mixed supplies falling under specific SAC codes. Regarding the determination of export of services, it was noted that defining the place of supply, a prerequisite for such determination, falls beyond the jurisdiction of the Advance Ruling Authority. As a result, no ruling was made on the export of services due to jurisdictional limitations. The Appellate Authority modified the decision of the Advance Ruling Authority accordingly. en-us Wed, 19 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383780 The Appellate Authority classified services provided under the Service Agreement and Marketing Services Agreement as mixed supplies falling under specific SAC codes. Regarding the determination of export of services, it was noted that defining the place of supply, a prerequisite for such determination, falls beyond the jurisdiction of the Advance Ruling Authority. As a result, no ruling was made on the export of services due to jurisdictional limitations. The Appellate Authority modified the decision of the Advance Ruling Authority accordingly. Case-Laws GST Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383780