GST on Supply by India Branch of US Company to customers located outside India

In re Sutherland Mortgage Services Inc. (GST AAR Kerala) Whether supply of services by India Branch of M/s. Sutherland Mortgage Services Inc. USA to the customers located outside India shall be liable to GST in the light of the Inter Company Agreement with M/s. Sutherland Mortgage Services Inc. USA. The supply of services by the applicant as per the Inter-Company Agreement with M/s Sutherland Mortgage Services mc, USA is liable to GST for the period from 01.07.2017 to 26.07.2018 and thereafter is exempted from GST as per entry at Sl No. 1OF of Notification No. 09/2017 – Integrated Tax (R...