GST on e-procurement Transaction Fee collected on behalf of ITE&C department

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 per the entry no ...