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.