In re Wonder Cement Limited (GST AAR Rajasthan)
Main question raised by the applicant is whether, there is any asset transfer involved in the activity of shifting of transmission lines under the supervision of RRVPNL (diversion of existing one 220KV and two 132KV lines from their mining area to other route in their premises) or not.
The Superintending Engineer (T 86 C), RRVPNL, Chittorgarh, has issued a Corrigendum Letter No. RVPN/SE/T86C/COR/TECH/ F./D.973 dated 24.09.2019 in which the words “GST @ 18% applicable on asset transfer” should be read as the words “GST @ 18% applicable on cost of Infrastructure for ‘Value of Supply’ “. The RRVPNL has submitted a copy of the same to this office during the Personal hearing on dated 25.09.2019 and the same was also given to the authorized representative of the applicant.
Contention of the applicant that there is no asset transfer, has been resolved by the RRVPNL by issuing corrigendum dated 24.09.2019. After issue of the said corrigendum the question raised by the applicant turned redundant and therefore no advance ruling is required to be given.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
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.
