Maintainability of petition — the applicant, seeking an advance ruling in respect of the following question.

“Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same”?

Held that—As per the Section 97(2) of CGST Act, the questions on which advance ruling is sought under this Act, shall be in respect of, matters or issues mentioned in Section 97 (2) (a) to (g) only. We find that, “place of supply of services” does not find mention in the said Section 97 mentioned above.

“The present application filed for advance ruling is rejected, as being non-maintainable as per the provisions of law.”—Shalini Manish Mittal, In Re… [2020] 21 TAXLOK.COM 131 (AAR-Maharashtra)