https://www.taxtmi.com/caselaws?id=396076 The court ruled that the supply under the Automatic Fare Collection (AFC) project qualifies as a 'composite supply' rather than a 'works contract'. It was determined that the supply does not qualify as 'original works' for a reduced GST rate, and the HSN classification is '8470' with an 18% GST rate. Additionally, maintenance and management services post-implementation were considered a 'composite supply' but were not eligible for GST exemption due to the value of goods exceeding 25% and the recipient not being a local authority or governmental entity. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396076 The court ruled that the supply under the Automatic Fare Collection (AFC) project qualifies as a 'composite supply' rather than a 'works contract'. It was determined that the supply does not qualify as 'original works' for a reduced GST rate, and the HSN classification is '8470' with an 18% GST rate. Additionally, maintenance and management services post-implementation were considered a 'composite supply' but were not eligible for GST exemption due to the value of goods exceeding 25% and the recipient not being a local authority or governmental entity. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396076