ORDER

No.

05/2021, dated05.08.2021 passed by the Telangana State Authority for Advance Ruling – Order-in- Appeal passed – Regarding.

* * * * * 1. The subject appeal has been filed under Section 100 (1) of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as “TGST Act, 2017” or “the Act”, in short) by M/s. Sri Avantika Contracts (I) Limited, 610-B, Nilgiri Blocks, Aditya Enclav, Ameerpet, Hyderabad- 500 016 The appellant is registered under GST having GSTIN number 36AAJCS5046C1ZG, The appellant is a works contractor and engaged in the business of civil engineering and construction works. The appeal isfiled against the Order No. 05/2021, dated 05.08.2021(“impugned order”) passed by the Telangana State Authority for Advance Ruling (Goods and Services Tax) (“Advance Ruling Authority” / “AAR” / “lower Authority”).

2. Brief Facts:

1. M/s Sri Avantika Contractors (I) Limited are engaged in construction services providing works contract services. They have secured contract from National Buildings Construction Corporation Limited (NBCCL) Delhi for constructing a building at Addu City, Maldives.

2. It is the understanding of the applicant that recipient of