Classification of Supply — The ARA in its order No.GST-ARA-52/2018-19/B-16 dated 19.12.2018 held that the transaction in question was a zero- rated supply and the supply were held to be the export of service under the GST Act. The Department filed appeal against the said order of AAR, which was decided holding determination of place of supply is beyond the scope and jurisdiction of Advance Ruling authority and, therefore, no advance ruling in this regard can be passed. — Nes Global Specialist Engineering Services Private Limited, In Re… [2019] 15 TAXLOK.COM 123 (AAAR-Maharashtra)