https://www.taxtmi.com/caselaws?id=406443 The Gujarat AAR declined to rule on questions regarding GST liability on commission payments to foreign agents without permanent establishment in India and classification of export services as zero-rated supplies. The AAR held that both questions fell outside the scope of Section 97(2) of the GST Act, as they concerned export of services requiring determination of place of supply, which exceeds the jurisdiction of advance ruling authorities. en-us Wed, 20 Jan 2021 00:00:00 +0530 Fri, 28 Mar 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406443 The Gujarat AAR declined to rule on questions regarding GST liability on commission payments to foreign agents without permanent establishment in India and classification of export services as zero-rated supplies. The AAR held that both questions fell outside the scope of Section 97(2) of the GST Act, as they concerned export of services requiring determination of place of supply, which exceeds the jurisdiction of advance ruling authorities. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406443