https://www.taxtmi.com/article/detailed?id=8986 Clause (e) of section 97(2) of the CGST Act grants the Authority for Advance Ruling power to determine the liability to pay tax on any goods or services; because characterization of an export of services and the related factual-legal question of the place of supply are integral to determining tax liability in cross-border transactions, the Authority must be able to entertain and decide such questions on the merits to provide pre transaction certainty. en-us Fri, 06 Mar 2020 07:10:00 +0530 Fri, 06 Mar 2020 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8986 Clause (e) of section 97(2) of the CGST Act grants the Authority for Advance Ruling power to determine the liability to pay tax on any goods or services; because characterization of an export of services and the related factual-legal question of the place of supply are integral to determining tax liability in cross-border transactions, the Authority must be able to entertain and decide such questions on the merits to provide pre transaction certainty. Articles Goods and Services Tax - GST Fri, 06 Mar 2020 07:10:00 +0530 https://www.taxtmi.com/article/detailed?id=8986