TMI Blog2021 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... on of a Police Academy. As per this MOU the Government of India has awarded the work relating to planning, designing and execution of the project to National Buildings Construction Corporation Ltd., New Delhi. Sri Avantika Contractors Ltd., are in turn awarded the sub-contract to construct the said building by National Buildings Construction Corporation Ltd., New Delhi - Evidently Sri Avantika Contractor Ltd., have not entered into any contract with Government of Maldives for carrying out the said construction. Further they do not have any privity with respect to the MOU between the Government of Republic of India Government of Maldives. Therefore the applicant does not have any mutual or successive relationship with the Government of Maldi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5000/- for CGST towards the fee for Advance Ruling. The Applicant has declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST 2. Who is the recipient of service in the instant case? 3. What is the place of supply in respect of the works contract for setting up of setting up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives? 6. Contention of the tax payer: 1. It was contended by the applicant that in the above activities, i.e., a company engaged in providing services in relation to construction activities and fall under the category - Work Contract Service In terms of SI. No. 6 to schedule -II of the Goods and Services Act, 2017, the composite supply of Work Contract Service is treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, Rev(CT-II) Dept, Dt. 16.06.2021 have nominated Sri S.V. Kasi Visweswara Rao, Additional Commissioner (ST) as member to The Authority for Advance Ruling and hence the case was re-posted a fresh on 29.06.2021. Heard the case. They reiterated the facts mentioned supra and sought for clarifications in respect of the queries raised in their application. 8. Discussion Findings: We have considered the submissions made by the applicant in their application for advance ruling as well as the additional submissions made by R. Narasimha Murthy, Tax Consultant. During the personal hearing, we also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the works contract and National Buildings Construction Corporation Ltd.. New Delhi is the recipient of the Service. 4. Both the applicant who is the supplier of service NBCCL who is recipient of service are located in India and therefore the place of supply is to be determined under Section 12 of the IGST Act. The proviso to Sub-Section (3) of Section 12 of IGST Act clearly mention that if the location of immovable property is intended to be located outside India, the place of supply shall be the location of the recipient Advance Ruling 9. In view of the observations stated above, the following rulings are issued with regard to the applicability of Not. No. 11/2017-CT(R), dated 28.06.2017 (as amended) to the below mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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