Sri Avantika Contracts (I) Limited ., In re
Date: August 5, 2021
Subject Matter
Place of supply is the location of recipient in case of Construction of Immovable property outside India
Summary
Question Raised Ruling 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…
1. M/s. Sri Avantika Contracts (I) Limited, 3rd Floor, HSR Summit, Road No.10, Banjara Hills, Telangana, Hyderabad – 500 034, (GSTIN No. 36AAJCS5046C1ZG) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the…