GST Not Applicable on Transmission Line Shifting by Highway Authority; Only on Supervision Charges by Electricity Company.

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Full Text of the Document

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....Scope of Supply - work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL - GST is not payable on the full amount of work done for shifting the transmission lines by NHAI - GST is only leviable on supervision charges charged by MVVNL. - AAR....