M/s.Surat Smart City Development Ltd.

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 original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Not. No. 24/2017-CT (Rate) dtd. 21-9-17.
3.Whether the classification of supply made by NEC would fall under 8470 or SAC 9954?
4.Whether the maintenance and management services post service would qualify as Composite Supply as defined under Section 2(30) of the CGST Act, 2017? Further, whether such supply would be eligible for exemption under Notification No. 12/2017-CT (rate) dtd. 28-6-17 in case value of supply of goods constitutes not more than 25% of the value of the said Composite supply?