Supply under Automatic Fare Collection project qualifies as ‘composite supply’

In re NEC Technologies India Pvt. Ltd (GST AAR Gujarat) 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’ defined under section 2(30) of the CGST Act, 2017? Answer: The supply made by the applicant under the Automatic Fare Collection (AFC) project would qualify as ‘composite supply’ defined under section 2(30) of the CGST Act, 2017. Question 2: Whether the supply made by the applicant und...