Place of supply — The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies, as discussed in para 6 above.

The above stated services being taxable supplies, the question as to whether they qualify as “export of services” and accordingly “zero rated supply”, is out of jurisdiction or this authority, in view above discussions in para 7.

The same proposition, as discussed in para 9.2 above, applies to the question as to whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods, due to lack of jurisdiction.

Esprit India Private Limited [2018] 2 TAXLOK.COM 228 (AAR-Haryana)