Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SURAT SMART CITY DEVELOPMENT LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Hardik P Shah
Res. Counsel
---

Petitioner / Applicant

SURAT SMART CITY DEVELOPMENT LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 12, 2022
Order No.

GUJ/GAAR/R/2022/17

Citation

2022(4) TAXREPLY 5698
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

M/s. Surat Smart City Development (‘hereinafter referred to as SSCDL, for the sake of brevity) has submitted that it had awarded a Comprehensive Contract to NEC technology India Pvt. Ltd. for design, development, implementation, maintenance and management of open loop solution based Automatic Fare Collection (AFC) System for Bus Rapid Transit System (BRTS) and City Bus Operation in Surat City. The scope of work under the proposed contract would comprise of the following two activities by NEC: 1. Setting up of AFC System; and 2. Operation, management and maintenance of the AFC system. 2. Question on which Advance Ruling sought? 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; or (b) “Composite Supply” as defined under Section 2(30) of the CGST Act, 2017; 2. Whether the supply made by NEC under the AFC project would qualify as an....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
23
May
S
M
T
W
T
F
S
25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).