No GST on Construction Services to Maldives Govt as Both Supplier and Recipient are Outside India: Telangana HC

The Telangana High Court ruled that no GST is applicable on construction services provided to the Maldives government, as both the supplier and recipient are located outside India. The court clarified that such transactions do not qualify as supply within the meaning of GST law, and hence, are not subject to tax. This ruling is significant for Indian companies providing services abroad, as it exempts them from GST on certain international projects, reducing their tax burden.