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.

Goods and Services Tax – 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

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