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Shifting of transmission lines – ‘asset’ is not goods, no supply, hence no GST: AAR

2019-TIOL-215-AAR-GST

IN THE RAJASTHAN AUTHORITY FOR ADVANCE RULING 
GOODS AND SERVICES TAX
KAR BHAWAN, AMBEDKAR CIRCLE, NEAR RAJASTHAN HIGH COURT JAIPUR – 302005 (RAJASTHAN)

[F.No. AAR/NHAI/2018-19/51-54]

ADVANCE RULING NO. RAJ/AAR/2019-20/09

Name and address of the applicant:M/s NATIONAL HIGHWAY AUTHORITY OF INDIA(Regional Office), F-120, Janpath, Shyam Nagar, Sodala, Jaipur, Rajasthan, 302019
GSTIN of the applicant08JPRR05704G1D4
Clause(s) of Section 97(2) of CGST / SGST Act, 2017, under which the question(s) raised:(e) determination of the liability to pay tax on any goods or services or both.(g) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term.
Date of Personal Hearing:21.05.2019
Present for the applicant:Ms Ritika Rajvanshi, CA (Authorised Representative)
Date of Ruling:28.05.2019

J P Meena, Member (Central Tax) & Hemant Jain, Member (State Tax)

Dated: May 29, 2019

GST – Applicant is currently undertaking modification/diversification of various Highways – power transmission lines of RVPNL passing along these roads are required to be either raised or shifted and in these circumstances, the applicant is executing the said work but under supervision of RVPNL – such transmission lines are the property of RVPNL – application filed seeking a ruling as to whether there is any ‘Asset transfer’ by NHAI to RVPNL in shifting of transmission lines and whether such supply is leviable to GST.

Held: Asset constructed by the applicant does not fall under the category of ‘goods’ as defined under GST Act, 2017, therefore, no supply is involved and accordingly no GST is leviable: AAR

Application disposed of

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.

RULING

(See Full Text of Judgment : 2019-TIOL-215-AAR-GST)

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