AAR can decide question of Place of Supply: Kerala HC

Sutherland Mortgage Services INC Vs Principal Commissioner (Kerala High Court) Authority for Advance Ruling (AAR) has jurisdiction to determine Place of Supply under GST Facts: Applicant had raised a question before the AAR as to whether the supply made would qualify as export of service as defined in Section 2(6) of the IGST Act, 2017. The AAR held that question essentially involves the determination of ‘place of supply’ which is not included in Section 97(2) of the CGST Act, 2017 as a question on which advance ruling can be sought. That AAR is a creature of statute and has to fun...