Case LawGUJ/GAAR/R/2020/07
NEC Technologies India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 19, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Supply made under the Automatic Fare Collection (AFC) project would qualify as 'composite supply'
Works ContractComposite 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…
Judgement
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…