GST Not Payable On Consideration against 'Works Contract ' Executed In Maldives: Telangana High Court

The Telangana High Court ruled that GST is applicable to consideration received for a works contract executed in the Maldives, rejecting the argument that the transaction was outside India's tax jurisdiction. The court clarified that GST applies to services provided outside India if the recipient is located within the country, reinforcing the broader application of tax laws on international transactions. This decision has significant implications for Indian businesses engaged in cross-border services.