In re Sri Avantika Contracts (I) Limited (GST AAR Telangana)
1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net?
The applicant who is the supplier of service & NBCCL who is recipient of service are located in India and therefore the place of supply is to be determined under Section 12 of the IGST Act. The proviso to Sub-Section (3) of Section 12 of IGST Act clearly mention that if the location of immovable property is intended to be located outside India, the place of supply shall be the location of the recipient. Therefore the supply by the applicant to the NBCCL is within the ambit of GST.
2. Who is the recipient of service in the instant case?
National Buildings Construction Corporation Limited is recipient of service from the applicant
3. What is the place of supply in respect of the works contract for setting up of (he Institute of Security and Law Enforcement Studies at ADDU City in Maldives?
The applicant who is the supplier of service & NBCCL who is recipient of service are located in India and therefore the place of supply is to be determined under Section 12 of the IGST Act, The proviso to Sub-Section (3) of Section 12 of IGST Act clearly mention that if the location of immovable property is intended to be located outside India, the place of supply shall be the location of the recipient i,e,, NBCCL.
Read AAAR Order : GST on building constructed outside India when recipient & supplier are from India
