GST on building constructed outside India when recipient & supplier are from India

In re Avantika Contracts (I) Limited (GST AAAR Telangana)

Q1. 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?

 A1. Yes, the supply is within the ambit of GST.

Q2. Who is the recipient of service in the instant case?

A2. National Buildings Construction Corporation Limited, Delhi is recipient of service from the applicant

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