Panbase Resources Private Limited ., In re
Date: February 25, 2020
Subject Matter
Advance ruling authority can't decide on questions involving determination of "Place of supply"
Summary
To answer the question posed by the applicant, it will be required to discuss the provisions of Section 13 and Section 2(6) of IGST Act, 2019, pertaining to export of services. Thus, to decide the issue, this authority will have to discuss the p…
The present application has been filed under section 97 Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as ” the CGST Act and MGST Act” respectively] by M/s . PANBASE RESOURCES PRIVATE LIMITED , the applicant, seeking an advance ruling in respect of the following question: 1. Whether the “Commission” rec…