Section 97 of the CGST Act, 2017 — Jurisdiction of the Advance Ruling Authority – The Petitioner, functioning in the office premises in the Cochin Special Economic Zone, is a branch office of its US based Principal. The Petitioner engaged in the business of providing Information Technology services and providing services to customers outside India. The Petitioner has no separate legal existence and the legal entity is principal company. The petitioner providing services directly to customers outside India and not providing those services to Head office in USA, therefore, the service qualify as ‘export of services’. The Petitioner filed Ext. P-1 application for advance ruling under Section 97 of the Act. The Advance Ruling Authority as per order Ext. P-2 held that advance ruling can not be granted as the issue of ‘determination of place of supply’ does not come under issues to be determined by the Authority and the Authority lacks jurisdiction to entertain the said application.
Held that:- The Hon’ble High Court held that the view taken by the Advance Ruling Authority is legally wrong and faulty and is liable to be quashed. The Ext. P-1 application will stand remitted to the Authority concerned for fresh consideration and decision in accordance to the Law. — Sutherland Mortgage Services Inc Vs. The Principal Commissioner Office of The Principal Commissioner of Customs, Central GST And Central Excise, Kochi, The Commissioner of State Tax, Assistant Commissioner, Kakkanad Range-4  21 TAXLOK.COM 072 (Kerala)