E-Procurement Transaction Fee is Taxable Supply, GST Exemption Not Applicable: AAAR Telangana

In re Telangana State Technology Services Limited (GST AAAR Telangana) The Telangana Authority for Advance Ruling (AAR) addressed the GST liability of Telangana State Technology Services Limited (TSTSL), a public sector undertaking, concerning e-procurement transaction fees. TSTSL, acting as a fund manager for the IT E&C Department of the Telangana government, sought clarification on whether the e-procurement transaction fees collected on behalf of the government constituted a supply under the GST Act and if these services were exempt under Notification No. 12/2017. The AAR ruled that the ...