AAR: Supply of Automatic Fare collection (AFC) system along with Maintenance and Management Services a ‘Composite Supply’

Gujarat AAR holds that the supply made under the Automatic Fare collection (AFC) project comprising of setting up AFC system and maintenance and management thereof qualifies as Composite Supply as defined u/s 2(30) of the CGST Act, 2017; Observes that, applicant has been awarded a comprehensive Contract by the Surat Municipal Corporation for design, development, implementation, maintenance and management of open loop solution based AFC System for Bus Rapid Transit System...