Gujarat Authority for Advance Ruling 12 April 2022, GUJ/GAAR/R/2022/17 (1.Whether the supply made by NEC under the AFC project would qualify as a:a.‘Works Contract’ as defined under Section 2 (119) of the CGST, 2017; orb.“Composite Supply” as defined under Section 2(30))

GUJARAT AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX A/5, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD – 380 009. ADVANCE RULING NO. GUJ/GAAR/R/2022/17 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2021/AR/41) Date: 12.04.2022 Name and address of the applicant : M/s. Surat Smart City Development Ltd.