Levy of GST — Whether there is any ‘Asset Transfer’ involved which is a leviable to GST in the work of shifting & raising of transmission lines owned by RRVPNL by M/s. Wonder Cement Ltd.?

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?

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?

Held that :- Since the issue raised by the applicant is no more in existence after issuance of Corrigendum by RRVPNL, no advance ruling is given. — Wonder Cement Limited, In Re… [2019] 17 TAXLOK.COM 116 (AAR-Rajasthan)