Construction outside India

One of the key pillars of the system is the principle of place of supply, determining whether a transaction is subject to GST in India or falls outside its jurisdiction. Disputes often arise when Indian companies undertake overseas projects through foreign branches. J the App by JustIDT is delighted to set out the snaphshot in the subject matter The recent ruling by the Madras High Court in Renaatus Projects Pvt. Ltd. v. Directorate General of GST Intelligence sheds light on this complex issue. The Court rejected a writ petition contesting a show cause notice seeking GST on the construction of the Supreme Court building in Mauritius.