Madras HC: Police Superintendent not Liable For IO’s Delay In Filing Chargesheet or Closure Report  ||  Supreme Court: Provident Fund Dues Have Priority over a Bank’s Claim under the SARFAESI Act  ||  SC Holds Landowners Who Accept Compensation Settlements Cannot Later Seek Statutory Benefits  ||  Supreme Court: Endless Investigations and Long Delays in Chargesheets Can Justify Quashing  ||  Delhi HC: Arbitrator Controls Evidence and Appellate Courts Cannot Reassess Facts  ||  Delhi HC: ED Can Search Anyone Holding Crime Proceeds, not Just Those Named in Complaint  ||  Delhi HC: ED Can Search Anyone Holding Crime Proceeds, not Just Those Named in Complaint  ||  Delhi HC: Economic Offender Cannot Seek Travel Abroad For Medical Treatment When Available In India  ||  SC: Governors and President Have No Fixed Timeline To Assent To Bills; “Deemed Assent” is Invalid  ||  SC: Assigning a Decree For Specific Performance of a Sale Agreement Does Not Require Registration    

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 2025 - All Rights Reserved