https://www.taxtmi.com/caselaws?id=421625 The Authority for Advance Rulings, Karnataka rejected the applicant's request for advance ruling on consultancy services rendered to ADB, Manila. The AAR held that determination of place of supply falls outside the scope of advance ruling under Section 97(2) of CGST Act, 2017, as it is not enumerated in clauses (a) to (g). The authority noted that AAR is constituted under State GST Act with jurisdiction limited to the concerned state, making place of supply determination beyond its purview. Since the second question regarding refund eligibility was conditional upon the first question's answer, the entire application was rejected for being outside the authority's scope. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421625 The Authority for Advance Rulings, Karnataka rejected the applicant's request for advance ruling on consultancy services rendered to ADB, Manila. The AAR held that determination of place of supply falls outside the scope of advance ruling under Section 97(2) of CGST Act, 2017, as it is not enumerated in clauses (a) to (g). The authority noted that AAR is constituted under State GST Act with jurisdiction limited to the concerned state, making place of supply determination beyond its purview. Since the second question regarding refund eligibility was conditional upon the first question's answer, the entire application was rejected for being outside the authority's scope. Case-Laws GST Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421625