Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

NATIONAL HIGHWAYS AUTHORITY OF INDIA
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJENDRA KUMAR
VIVEK ARYA
Pet. Counsel
Kartikeya Singh
Res. Counsel
---

Petitioner / Applicant

NATIONAL HIGHWAYS AUTHORITY OF INDIA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Dec 8, 2022
Order No.

UP ADRG 17/2022

Citation

2022(12) TAXREPLY 7563
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. M/s NATIONAL HIGHWAYS AUTHORITY OF INDIA, 26, Bisalpur Road, Green Park, Bareilly, Uttar Pradesh-243006 (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09LKNP06843E1DC. 2. The applicant has submitted an application for Advance Ruling dated 14.09.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- 1. Whether the work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017? 2. Whether GST is to be paid to MVVNL on the full amount of work done for shifting the transmission lines by NHAI? 3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
14
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).