National Highway Authority of India (Regional Office) ., In re
Date: May 28, 2019
Subject Matter
No 'Asset Transfer' involved in the work of shifting and raising of transmission lines by NHAI in the course of widening of highways
Summary
Q) Whether there is any ‘Asset Transfer’ involved which is a supply leviable to GST in the work of shifting and raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its high…
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both (“ the CGST Act and the RGST Act are the sa…