Levy of GST — The Authority has been constituted in exercise of the powers conferred by section 96 of the KGST Act, 1961 with the act extends to the whole of the state of Kerala. The Authority is a creature of statute and has to function within the legal boundary mandated by the Act. Since the place of supply (outside India) in not covered by section 97(2) of the Acts, the application seeking advance ruling is lacking jurisdiction to decide the issue. The jurisdiction of the authority does not extend to the question on determination of ’place of supply‘. — Sutherland Mortgage Services Inc., In Re… [2019] 12 TAXLOK.COM 072 (AAR-Kerala)