GST AAR Ruling on Shifting Transmission Lines: NHAI and MVVNL

In re National Highways Authority of India (GST AAR Uttar Pradesh) The AAR examines whether the work done by NHAI in shifting transmission lines for road widening falls under the definition of supply as per Section 15(2)(b) of the CGST Act. It also considers whether GST is payable to MVVNL on the full amount of work done and the potential issue of double taxation. The AAR notes that NHAI bears the cost of highway diversification, including the shifting, dismantling, and raising of transmission lines owned by MVVNL. However, there is no consideration or reimbursement flowing from MVVNL to NHAI....