AARs can determine place of supply under the GST regime: Kerala HC

The Kerala High Court has paved the way for the Authority for Advance Rulings (AARs) to decide the place of supply under the  goods and services tax  (GST) regime. This is an important settlement of a legal issue in GST since AARs have not been going into this matter, saying it is beyond their jurisdiction. Place of supply rules are key elements, particularly for services, under the GST…