Determination of place of supply u/s 97(2) of the CGST Act
Last updated: 18 August 2021
Court :
Kerala Authority for Advance Ruling
Brief :
Liable to GST for the period from 1-7-2017 to 26-7-2018 and exempted from GST as per entry at SI No.10F
Citation :
KER/96/2021
KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWER, KARAMANA,
THIRUVANAN'THAPURAIVI — 695002
BEFORE THE AUTHORITY OF Shri. Sivaprasad S, IRS &
: Shri. Senil A K Rajan
ADVANCE RULING No. KER/96/2021 dated 07.05.2021
M/s. Sutherland Mortgage Service Inc, 5th Floor, 1, Technopolis, Cochin Special Economic Zone, Kakkanad, Ernakulam — 682037 (hereinafter referred to as the applicant) is an Indian branch of M/s. Sutherland Mortgage Service Inc, USA. (hereinafter referred to as "SMSI, USA") The Applicant is registered under Goods and Services Tax in the State of Kerala and are holders of GSTIN 32AARCS6969G1ZQ.
Please find attached the enclosed file for the entire judgement
Aishna Kukreja
Published in GST
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