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

Last updated: 12 August 2021

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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

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1999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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