https://www.taxtmi.com/caselaws?id=383119 Shifting, dismantling and raising existing transmission lines for highway widening was not treated as an asset transfer or taxable supply under GST because the work did not involve transfer of goods or services by the applicant to the electricity authority in the manner required for consideration-based taxation. The cost of the modification was borne by the applicant for safe clearances in highway development, while supervisory and shut-down charges levied by the electricity authority remained separately taxable. The constructed transmission lines were treated as immovable property, so the deeming provision for transfer of business assets did not apply. GST was therefore not payable on the cost estimate basis. en-us Tue, 28 May 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383119 Shifting, dismantling and raising existing transmission lines for highway widening was not treated as an asset transfer or taxable supply under GST because the work did not involve transfer of goods or services by the applicant to the electricity authority in the manner required for consideration-based taxation. The cost of the modification was borne by the applicant for safe clearances in highway development, while supervisory and shut-down charges levied by the electricity authority remained separately taxable. The constructed transmission lines were treated as immovable property, so the deeming provision for transfer of business assets did not apply. GST was therefore not payable on the cost estimate basis. Case-Laws GST Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383119