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

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Last updated: 18 August 2021

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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 - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Attached File : 3187205_4213_96_sutherland_mortgage.pdf

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