MAH/AAAR/SS-RJ/30/2018-19 of Sabre Travel Network India Pvt. Ltd.
GST AAARMAH/AAAR/SS-RJ/30/2018-19
Case brief
from the order text
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Sabre Travel Network India Pvt. Ltd. · The…
Case summary
From the record, as published by the registry
Recorded against
The Appellate Authority for Advance Ruling held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Further, as regards the services provided by the Appellant to their Client, namely Sabre APAC is export or otherwise, we hold that we do not have jurisdiction to decide the place of supply of service, which is one of the pre requisites to determine the export of services in terms of Section 2(6) of the IGST Act, 2017 and hence we cannot pass any ruling in resp