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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Jurisdiction of Advance ruling - location of supplier - Export ...

March 4, 2020

Case Laws     GST     HC

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that the latter issue of determination of liability to pay tax on any goods or services or both, should also be matters on which the applicant concerned could seek advance ruling from the Advance Ruling Authority on which the said authority is obliged to render answers thereto. - HC

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