National Highways Authority of India ., In re
Date: December 7, 2022
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Arya, Rajendra Kumar
Subject Matter
Shifting of transmission lines does not fall under the definition of supply
Summary
The ruling involves the National Highway Authority of India (NHAI) seeking an advance ruling on whether the work done by NHAI in shifting transmission lines for the widening of roads comes under the definition of supply as per Section 15(2)(b) of the…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s NATIONAL HIGHWAYS AUTHORITY OF INDIA, 26,Bisalpur Road, Green Park, Bareilly, Uttar Pradesh-243006 (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09LKNP06843E1DC. 2. The ap…