https://www.taxtmi.com/caselaws?id=757239 The Telangana HC allowed a writ petition challenging GST levy on construction services provided to the petitioner's Maldives office. The court held that re-registration under Maldivian law did not create a separate legal entity, establishing both supplier and recipient had fixed establishments in Maldives. Since the immovable property was located in Maldives, the place of supply was outside India per Section 13(4) IGST Act. The court ruled that GST provisions under CGST Act Section 9 and IGST Act Section 5 apply only to intra-state and inter-state supplies respectively, not supplies outside India. The merged order was set aside, directing respondents to reimburse GST, interest and penalty within 90 days. en-us Tue, 06 Aug 2024 00:00:00 +0530 Sat, 17 Aug 2024 11:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757239 The Telangana HC allowed a writ petition challenging GST levy on construction services provided to the petitioner's Maldives office. The court held that re-registration under Maldivian law did not create a separate legal entity, establishing both supplier and recipient had fixed establishments in Maldives. Since the immovable property was located in Maldives, the place of supply was outside India per Section 13(4) IGST Act. The court ruled that GST provisions under CGST Act Section 9 and IGST Act Section 5 apply only to intra-state and inter-state supplies respectively, not supplies outside India. The merged order was set aside, directing respondents to reimburse GST, interest and penalty within 90 days. Case-Laws GST Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757239