AAR: Shifting/Raising of transmission lines by NHAI for RVPNL not ‘supply’ of ‘goods’ absent consideration

Rajasthan AAR holds that the asset (power transmission lines) constructed by the applicant (a Central Govt. entity) does not fall under the category of ‘goods’, hence no supply is involved and accordingly GST is not leviable; Notes that applicant is involved in shifting & raising of transmission lines owned by Rajya Vidyut Prasaran Nigam Limited (RVPNL) in the course of widening, modifying and diversifying its highways; Confirms that in the process of activity, nowher...