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In view of the facts discussed above in relation to definition of goods, supply and consideration under GST act, 2017 we find that assets constructed by the applicant do not fall under category of goods, thus no supply is involved. Therefore, the applicability of GST does not arise.

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The Applicant is currently undertaking modification/ diversification of various Highways. The existing power transmission lines of RVPNL are crossing the National Highway Roads/passing along these roads in nearby proximity of the existing roads and are presently having safe electrical clearance from the ground to the lowest/nearest conductor wire of these power lines. The applicant sought advance ruling as; a. Whether there is any ‘Asset Transfer’ involved which is a supply leviable to GST in the work of shifting & raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its highways after completion of this work?; b. Without prejudice to the submissions made above, if there is an ‘Asset transfer’ which is a Supply under GST, then who is liable to pay GST?; c. If above GST is to be paid by the Applicant, then the same will be exempt vide Entry 4 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017? Ruled as ”The 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 GST is not leviable. — National Highway Authority of India (Regional Office), In Re… [2019] 12 TAXLOK.COM 085 (AAR-Rajasthan)

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