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

Hon'ble Judges:

RAJENDRA KUMAR
HARILAL PRAJAPATI
Pet. Counsel
---
Res. Counsel
Kartikeya Singh,

Petitioner / Applicant

NATIONAL HIGHWAYS AUTHORITY OF INDIA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date May 2, 2023
Order No.

UP ADRG 24/2023

Citation

2023(5) TAXREPLY 8588
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 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 GSTN: 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 MWNL 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 MWNL on the full amount of work done for shifting the transmission lines by NHAI? 3. Without prejudice to the submissions made here....

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