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TMI Blog2019 (6) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of supply . This authority has been constituted in exercise of the powers conferred by section 96 of the Kerala Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Kerala. This authority is a creature of statute and has to function within the legal boundary mandated by the Act. As the place of supply is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issues. The jurisdiction of this authority does not extend to the questions on determination of place of supply . - AAR No. KER/32/2019 - - - Dated:- 24-5-2019 - SHRI. S. ANIL KUMAR IRS SHRI. B.S. THYAGARAJABABU B.SC, LL.M MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling on the following: Whether supply of services by India Branch of M/s. SutherIand Mortgage Services Inc. USA to the customers located outside India shall be liable to GST in the light of the inter company agreement with M/s. Sutherland Mortgage Services Inc. USA. The authorized representative of the company was heard. It is pointed out that the contract is entered by Sutherland Mortgage Services Inc. USA with the customers located outside India and the Indian Branch provides services directly to customers located in USA from India. The recipient of service rendered by India Branch is customer of Head Office in USA. The scope of work between head office in USA and customers in USA specifically provides that Sutherla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition of recipient makes it clear that recipient is one who is liable to pay the consideration. In this case, the customers of Sutherland Mortgage Services Inc. are legally entitled to the service from Sutherland Mortgage Services Inc. and are obliged to make the payment to Sutherland Mortgage Services Inc. based on the invoice for the service. The head office in USA reimburses the cost to perform such services to India branch. The consideration in foreign exchange is received by Sutherland Mortgage Services Inc. India branch based on the intra office invoice as per the inter company agreement. As per GST Law, the service receiver is the person who is liable to make payment irrespective of the fact that whether or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant is providing Business Support Service to their Head Office at USA. This is done on the basis of the inter-company service agreement executed between branch office in India and Head Office at USA. The question raised in the application is whether the supply of services by India Branch to the customers located outside India would be treated as export of service under the provisions of the IGST Act. The definition of export of services as per Section 2(6) of IGST Act, 2017 is as follows; 2(6) - export of services means the supply of any service when, (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. From the statements and arguments of the applicant, it is evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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