Case LawAdvance Ruling No. KER/32/2019
Sutherland Mortgage Services Inc ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 24, 2019
- Type:
- Advance Ruling
Subject
Advance Ruling Authority cannot decide on the question of 'Place of supply'
Place Of Supply
Summary
Whether supply of services by India Branch of M/s.Sutherland Mortgage Services Inc. USA to the customers located outside India shall liable to GST in the light of the inter company agreement with M/s. Sutherland Mortgage Service Inc. USA. This author…
Judgement
M/s. Sutherland Mortgage Service Inc., USA has branch offices in India at Cochin, Mumbai and Chennai. The applicant is engaged in the business of providing information technology enables services such as mortgage orientation, primary servicing, special servicing, cash management and analytics and reporting. The Head Office prevented outsourcing of its work to any other third party. Therefore, M/s.…