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2020 (1) TMI 660 - AAR - GSTLevy of GST on asset transfer - work of shifting & raising of transmission lines owned by RRVPNL by M/s. Wonder Cement Ltd. - person liable to pay GST - Exemption vide Entry 4 of Notification no. 12/2017-Central Tax (rate) dated 28.06.2017. HELD THAT:- The Superintending Engineer (T & C), RRVPNL, Chittorgarh, has issued a Corrigendum Letter No. RVPN/SE/T&C/COR/TECH/ F./D.973 dated 24.09.2019 in which the words “GST @ 18% applicable on asset transfer” should be read as the words "GST @ 18% applicable on cost of Infrastructure for ‘Value of Supply’" - After issue of the said corrigendum the question raised by the applicant turned redundant and therefore no advance ruling is required to be given.
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