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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Export of services or not - Jurisdiction of advance ruling ...

Case Laws     GST

December 8, 2022

Export of services or not - Jurisdiction of advance ruling authority - The place of supply needs to be determined to decide whether the impugned supply of services by the applicant amounts to export of services or not. The determination of place of supply is beyond the jurisdiction of this authority and we don't intend to discuss the other issues / points of the definition. - AAR

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