Madhya Pradesh High Court: Victims Must be Given a Hearing Even Before Closure Report Rejection  ||  Delhi HC: Payment of ‘Pagri’ Does Not Render Tenancy Non-Terminable, Allowing Eviction  ||  Ker HC Examined Whether Electro-Homeopathy Can be Practised Without Registration under Medical Laws  ||  Delhi HC: Better Possessory Title Holder Can Recover Property From Occupant Without Superior Right  ||  Bombay High Court: Compensatory Afforestation Must Be in Same or Nearby Locality For Residents  ||  Bombay High Court Protects ‘MEFTAL-SPAS’, Restrains Use of Similar Drug Brand  ||  Supreme Court: Inclusion in Revised Select List Does Not Give TN MV Inspectors a Vested Right  ||  Bombay HC: ICC Cannot Hear Sexual Harassment Complaint over Non-Employer Transport Incident  ||  Ker HC Upholds Rule that Homeopathic Doctors Must Cancel Registration Before Enrolment as Advocates  ||  J&K&L HC: Evidence Negating Penetration Warrants Conviction For Attempt to Rape, Not Rape    

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