Determination of place of supply u/s 97(2) of the CGST Act

Last updated: 18 August 2021
Quick Summary
This advance ruling from the Kerala Authority for Advance Ruling addresses the determination of the place of supply under Section 97(2) of the CGST Act. The case involves M/s. Sutherland Mortgage Service Inc, an Indian branch of a US-based company, registered in Kerala. The ruling clarifies the applicable GST provisions for determining where the supply is deemed to have occurred.

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

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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Aishna Kukreja
Published in GST
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