Case Laws, Case Study

Sri Avantika Contracts (I) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA}

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Sri Avantika Contracts (I) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA}:DATE OF ORDER : 16-07-2022simplified explanation of the ruling by the Appellate Authority for Advance Ruling (AAAR), Telangana, regarding GST implications on construction sub-contracts awarded by National Building Construction Corporation (NBCC) for projects abroad:Background: Applicant: Sri Avantika Contracts (I) Ltd. sought clarity on the GST implications of a construction sub-contract awarded by NBCC for building construction in Maldives. Issue: The main issue was to determine the place of supply for the construction...

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