The petitioner challenged an appellate advance ruling holding that GST was payable on works contract services executed entirely in Maldives. The factual background showed that the construction project was undertaken pursuant to a Government-to-Government agreement, executed through a fixed establishment in Maldives, and was registered under Maldivian GST law.
The Court examined the scope of territorial applicability of CGST and IGST Acts, provisions relating to place of supply, and location of supplier. The challenge to the advance ruling was considered in light of statutory provisions and binding constitutional principles.