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The supply of services by the applicant as per the Inter-Company Agreement with M/s Sutherland Mortgage Services Inc, USA is liable to GST for the period from 01.07.2017 to 26.07.2018 and thereafter is exempted from GST as per entry at SI No. 10F of Notification No. 09/2017 - Integrated Tax (Rate) dated 28.06.2017 as inserted by Notification No. 15/2018 - Integrated Tax (Rate) dated 26.07.2018.

Authority for Advance Ruling — GST on Supply of Services by India Branch to the Customers located outside India –The applicant functioning in the office premises in the Cochin Special Economic Zone, is a branch office of its US based Principal. The applicant is engaged in the business of providing Information Technology services and providing services to customers outside India. The applicant sought an advance ruling as to whether supply of services by India Branch of M/s. Sutherland 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. Held that:- The Hon’ble Authority for Advance Ruling held that the supply of services by the applicant as per the Inter-Company Agreement with M/s Sutherland Mortgage Services Inc, USA is liable to GST for the period from 01.07.2017 to 26.07.2018 and thereafter is exempted from GST as per entry at SI No. 10F of Notification No. 09/2017 - Integrated Tax (Rate) dated 28.06.2017.
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