J&K&L HC: Repeated Arrests U/S 107 Crpc After UAPA Bail Can be Fresh PSA Detention Grounds  ||  Del HC: Arrest Memo Listing Only Reasons Cannot Substitute Person-Specific Grounds of Arrest  ||  SC: Hostile Witness Testimony Can Support Acquittal as Well, Not Only Conviction  ||  SC: Appointing Candidates on Contract Against Advertised Regular Posts is Patently Illegal  ||  SC: Compensation For Industrial Land Cannot be Based on Residential Plot Sale Deeds  ||  SC: Public Service Vehicles Without Trackers, Panic Buttons Can't Get Fitness Certificates  ||  SC: Fixed Shares Paid to Association of Persons Members are Taxable as Income, Regardless of Profit  ||  Supreme Court: Wife Pursuing Her Career Cannot be Deemed Cruelty For Hurting Her Husband  ||  Supreme Court: Appeals Must Include Certified Copies of Orders, as E-Filing Alone is Insufficient  ||  Supreme Court: Children Have a Fundamental Right to Receive Education in Their Mother Tongue    

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