Construction of Institute outside India when Service Provider and Service Recipient in India

Quick Summary
This ruling clarifies GST applicability for construction services performed abroad when both the service provider and recipient are located in India. The Telangana Authority of Advance Ruling determined that GST applies because the service recipient is in India, even though the construction itself is overseas. The place of supply is deemed to be India, as per Section 12(3) of the IGST Act.

Court :
Telangana Authority of Advance Ruling

Brief :
In  M/s. Sri Avantika Contracts (I) Limited, [GST-AAR 05/2021 dated August 05, 2021], ;M/s. Sri Avantika Contracts (I) Limited ('the Applicant') has sought an advance ruling on the issues of applicability of Goods and Services Tax ('GST') on construction of Police Academy in Maldives under a Memorandum of Undertaking ('MoU') between the Government of India and Maldives, the contract of which being awarded to National Buildings Constructions Corporation Limited. ('NBCC'), which in turn, sub-contracted to the Applicant by NBCC

Citation :
GST-AAR 05/2021 dated August 05, 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 011-411-70713

 

Bimal Jain
Published in GST
Views : 148

Comments




CCI Pro



Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details