Case Law Details
Case Name : In re National Highway Authority of India (Regional Office) (GST AAR Rajasthan)
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re National Highway Authority of India (Regional Office) (GST AAR Rajasthan)
We observe that the applicant is a Central Government entity whose primary work is building roads and bridges. Shifting, dismantling and raising of transmission lines is done by the applicant as and when required for safe electrical clearances during the widening of the National Highways, which is an ancillary to its main work. In the process of the activity, nowhere any assets are transferred to the applicant and therefore ownership lies with the RVPNL. It is merely an activity where just shifting of power transm...
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What is the accounting treatment for construction of new tower and dismantling of existing tower in the books of RVPNL?