1. Whether the work done by the applicant (NHAI) in shifting the Transmission lines for the widening of road under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017 ?
2. Whether GST is to be paid to MVVNL on the full amount of work done for shifting the transmission lines by NHAI?
3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors and also to MVVNL, then how will this payment of same amount of GST on the same transaction to two separate entities, not constitute double taxation?
States/UT
Order No. & Date
UP ADRG-24/2023 Dt. 02-05-2023
Order date
02-05-23
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