https://www.taxtmi.com/caselaws?id=396068 The AAR Maharashtra rejected an advance ruling application as non-maintainable. The applicant sought ruling on place of supply for commission services rendered to overseas clients for facilitating trade between foreign exporters and Indian importers. The AAR held that questions regarding place of supply of services are not covered under Section 97(2) of CGST Act, which limits advance ruling scope to specific matters listed in subsections (a) to (g). Since place of supply determination falls outside the prescribed categories, the authority lacked jurisdiction to address the query and rejected the application under GST Act provisions. en-us Tue, 25 Feb 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396068 The AAR Maharashtra rejected an advance ruling application as non-maintainable. The applicant sought ruling on place of supply for commission services rendered to overseas clients for facilitating trade between foreign exporters and Indian importers. The AAR held that questions regarding place of supply of services are not covered under Section 97(2) of CGST Act, which limits advance ruling scope to specific matters listed in subsections (a) to (g). Since place of supply determination falls outside the prescribed categories, the authority lacked jurisdiction to address the query and rejected the application under GST Act provisions. Case-Laws GST Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396068