Sri Avantika Contracts (I) Limited Vs AAAR, Telangana
Date: August 6, 2024
Subject Matter
GST not payable on consideration against 'Works Contract' executed in Maldives. AAAR ruling set-aside.
Summary
The case involves a Writ Petition filed by Sri Avantika Contractors (I) Limited challenging an Order-in-Appeal affirming the Advance Ruling Authority’s decision regarding the applicability of Indian GST laws to services provided in Maldives. Th…
ORDER: (per Hon’ble SP,J) This Writ Petition filed under Article 226 of the Constitution impugns the Order-in-Appeal (OIA) No.AAAR/04/2022 dated 16.07.2022, whereby the view of the Advance Ruling Authority dated 05.08.2021 (Annexure P-18) was affirmed. Petitioner’s case:- 2. The Government of India (GoI) entered into Memorandum of Understanding (MoU) with Government of Maldives for con…