Place of Supply for GST Excluded from AAR Jurisdiction u/s 97(2) of CGGST Act, 2017.

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Full Text of the Document

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....Liability of GST - place of supply - determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017.....