Uttar Pradesh Authority for Advance Ruling 2 May 2023, UP ADRG-24/2023 (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))

AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX UTTAR PRADESH 4, Vibhuti Khand, Gomti Nagar, Lucknow- ADVANCE RULING NO. UP ADRG - ?4 PRESENT: Shri Rajendra Kumar 1 Mls NATIONAL HIGHWAYS AUTHORITY OF INDIA, 26,Bisalpur Road, Green Park, Bareilly, Uttar Pradesh-243006 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: O9LKNPO6843EIDC.