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Goods and Services Tax

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)
Date of Judgement/Order
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Advertisement 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 ...
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