https://www.taxtmi.com/caselaws?id=399655 Construction of a pipeline for an Indian contracting entity was treated as works contract service because the contract involved construction activity in relation to immovable property. The supply was not an export of service, since the recipient was in India and the statutory place-of-supply rule fixed performance in India, so export or deemed export treatment was unavailable. The applicable tax rate was the residuary works contract rate of 18%, as the concessional Government-entity entry did not apply. Input tax credit was admissible only on GST actually paid on eligible inward supplies used for execution of the contract, and no credit arose for procurement in Bangladesh where no GST payment was shown. en-us Mon, 12 Oct 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399655 Construction of a pipeline for an Indian contracting entity was treated as works contract service because the contract involved construction activity in relation to immovable property. The supply was not an export of service, since the recipient was in India and the statutory place-of-supply rule fixed performance in India, so export or deemed export treatment was unavailable. The applicable tax rate was the residuary works contract rate of 18%, as the concessional Government-entity entry did not apply. Input tax credit was admissible only on GST actually paid on eligible inward supplies used for execution of the contract, and no credit arose for procurement in Bangladesh where no GST payment was shown. Case-Laws GST Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399655