Tecsidel India Private Limited ., In re

Date: March 7, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
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Subject Matter

Supply of Toll Management System to M/s. Adani Road Transport Ltd attracts 18% GST.

Works Contract

Summary

We find that the subject Service order is for supply of Toll Management System (TMS)to be erected and commissioned, on an expressway. Supply does not include construction of expressway/ road/ terminal but is for limited purpose of supply of TMS simpl…

M/s. Tecsidel India Private Limited (hereinafter referred to as Tecsidel for the sake of brevity) submits that it is primarily engaged in the development and integration of advanced information systems oriented to the management, efficiently and securely, of the mobility of vehicles, goods and information flows and engaged in trading of goods along with installation & commissioning of Toll man…

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