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
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