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2019 (6) TMI 1012 - AAR - GSTScope of Advance Ruling - Levy of GST - Export of services or not - Supply of services by India Branch of M/s. SutherIand Mortgage Services Inc. USA to the customers located outside India - inter company agreement with M/s. Sutherland Mortgage Services Inc. USA - Place of supply - HELD THAT:- The entire issue is intrinsically related to determination of ‘place of supply’ of service by the applicant. In this case the supplier of services is located in India and the recipient of the services is located outside India. As per Sec.13 of IGST Act, the liability to pay tax is dependent upon the ‘place of supply’. This authority has been constituted in exercise of the powers conferred by section 96 of the Kerala Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Kerala. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of ‘place of supply’.
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