https://www.taxtmi.com/caselaws?id=421668 The Gujarat AAR rejected an application by SSCDL regarding classification and GST rates applicable to services provided by NEC Technologies under an AFC project. The Authority ruled the application non-maintainable under Section 95(a) of CGST Act as the applicant lacked locus standi to seek determinations about services supplied by a third party (NEC). The AAR emphasized that any ruling would not bind the actual service supplier, making the application futile under Section 103(1). Questions regarding works contract classification, applicable SAC codes, and composite supply status were not addressed due to the preliminary jurisdictional issue. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421668 The Gujarat AAR rejected an application by SSCDL regarding classification and GST rates applicable to services provided by NEC Technologies under an AFC project. The Authority ruled the application non-maintainable under Section 95(a) of CGST Act as the applicant lacked locus standi to seek determinations about services supplied by a third party (NEC). The AAR emphasized that any ruling would not bind the actual service supplier, making the application futile under Section 103(1). Questions regarding works contract classification, applicable SAC codes, and composite supply status were not addressed due to the preliminary jurisdictional issue. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421668