https://www.taxtmi.com/caselaws?id=439724 The AAR, UP ruled that NHAI's work in shifting transmission lines for road widening under MVVNL supervision does not constitute supply under GST Act Section 7, as no consideration element exists. MVVNL only provides supervision services with GST charged separately, while NHAI bears all material and labor costs through contractors who pay GST and claim ITC. Since no assets transfer to NHAI and ownership remains with MVVNL, demanding GST on the full project cost would result in double taxation. The activity is ancillary to NHAI's primary road construction work, making GST inapplicable on the shifting operation itself. en-us Thu, 08 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439724 The AAR, UP ruled that NHAI's work in shifting transmission lines for road widening under MVVNL supervision does not constitute supply under GST Act Section 7, as no consideration element exists. MVVNL only provides supervision services with GST charged separately, while NHAI bears all material and labor costs through contractors who pay GST and claim ITC. Since no assets transfer to NHAI and ownership remains with MVVNL, demanding GST on the full project cost would result in double taxation. The activity is ancillary to NHAI's primary road construction work, making GST inapplicable on the shifting operation itself. Case-Laws GST Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439724