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GST on e-procurement Transaction Fee collected on behalf of ITE&C department
Case Law Details
- Case Name
- In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh)
Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law?
Reply : It is “Supply” as defined in SGST Act,2017 and CGST Act,2017.
Whether the Tax liability arises on e-procurement Transaction Fee collected on behalf of ITE&C department?
The liability does not arise due to the amounts so collected is for services rendered by State Government i.e., ITE&C Department as ...





