Sri Avantika Contractors (I) Limited vs. Appellate Authority For Advance Ruling (GST)
Held
The High Court held that Section 13(4) of the IGST Act clearly states that for services related to immovable property, including construction work, the place of supply is where the immovable property is located. Since the construction was in Maldives, it was outside the purview of Indian GST. The impugned orders were set aside.
Facts
The petitioner, Sri Avantika Contractors (I) Limited, provided construction services in Maldives under a contract awarded by NBCCL. The petitioner treated these services as zero-rated supplies, arguing they were outside the scope of Indian GST as they were rendered entirely outside India. The Advance Ruling Authority and Appellate Authority disagreed, holding the petitioner liable for GST.
Key Issues
The primary issue was whether construction services rendered entirely outside India are subject to GST in India. The court also considered the applicability of Section 13 of the IGST Act to determine the place of supply for such services.
Sections Cited
Section 13, Section 9, Section 5
AI-generated summary — verify with the full judgment below
134111 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 8405 OF 2023 Between: Sri Avantika contractors (l) Limited, (Rep. by its chief Financial officer) 610- B, Nilgiri Blocks, Aditya Enclave, Ameerpet, Hyderabad- 500016 ...PETIT|ONER AND 1- Aoc3iiate Authoriiv foi' Advance Ruling (GST), '1st Floor, Commercial Taxes Cbrnpl:x, l\1.J. R;a'i. N;npally, HyderabaC- 500 001 . 2. tlatjiral buil,Jing Construciron Coiporation Ltl (NBCCL), NBCC Bha'van, Lodhi Road, N:w Deihl - 110003 S ini ACOiiionat Director General of GST lntelligence, Hyderaba4 Zonal Unit, 63-2-212. Plot No.21 1 and 212, Block-B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad-33
Commissioner of Central Tax, Hyderabad GST Commissionerate, Basheerbagh, HYderabad
Commissioier oi State Tax, C.T. Complex' Nampally, Hyderabad . .. 6. a;io; of lndia, (Represented by Secreiary (Revenue)), North Block, New Delhi
Stai; of Telangana, (Represented by its Principal Secretary (Revenue)), Secretariat, Hyderaba
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