Transmission Line Shifts by NHAI in Highway Projects Exempt from GST; Classified as Immovable Property.

Levy of GST - Asset Transfer - work of shifting & raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its highways after completion of this work - The assets as created being an immovable property does not fall within the purview of GST .....

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