NEC Technologies India Pvt. Ltd ., In re
Date: May 19, 2020
Subject Matter
Supply made under the Automatic Fare Collection (AFC) project would qualify as 'composite supply'
Summary
Question 1: Whether the supply made by the applicant under the Automatic Fare Collection (AFC) project would qualify as: (a) ‘works contract’ defined under section 2(119) of the CGST Act, 2017; or (b) ‘composite supply’ define…
The applicant is engaged in providing of solutions and services in multiple areas in public safety, private network, retail, IT, logistics, engineering services etc.. They are registered under GST vide GSTN Number-24AACCN3496J1Z8. They have preferred an application seeking Advance Ruling in respect of the following questions:- (A) Whether the supply made by NEC under the Automatic Fare Collection…