Supreme Court: Promotion Remains Valid Even if an Employee's Grade Pay Stays Unchanged  ||  SC Orders Bihar Government to Remove Ganga Riverbank Encroachments in Patna Within Six Weeks  ||  Bombay HC: Child of Single Mother Can’t be Denied RTE Quota over Deceased Father's Caste Certificate  ||  J&K&L HC: Complaint Dismissed Before Cognisance is Not an Acquittal & is Challengeable U/S 528 BNSS  ||  Delhi HC Acquits Man in 2006 Rape Case, Says Names Like Ram or Mohammad do Not Define Virtue  ||  Gujarat HC: Whatsapp Forward of Fake Newspaper Clipping Not Forgery Absent Proof of Fabrication  ||  Supreme Court tells Parsvnath Developers to Comply with Haryana RERA Orders or Face Jail  ||  Supreme Court: Article 142 Cannot Override a Concluded and Acted-Upon Settlement Between Parties  ||  SC Grants One-Time Relief, Allows Law Students to Take Exams Despite Attendance Shortage  ||  SC Grants One-Time Relief, Allows Law Students to Take Exams Despite Attendance Shortage    

AAR Kerala: Advance Ruling Authority Has No Jurisdiction to Decide ‘Place of Supply’ - (25 Jun 2019)

GOODS AND SERVICES TAX

Kerala State Advance Ruling Authority ( AAR Kerala ) has observed that it has no jurisdiction to determine the ‘place of supply’ under the Statutes. It was further noted that the ‘place of supply’ is not covered by Section 97(2) of the Central Goods and Services Tax Act, 2017 and Kerala Goods and Services Tax Act, 2017 due to which this authority is helpless to answer the question raised in the application.

Tags : AAR KERALA   PLACE OF SUPPLY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved