Case Law Details
Case Name : In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR/AP/11(GST)/2018
Date of Judgement/Order : 04/09/2018
Related Assessment Year :
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 per the entry no 6 of notification 12/2017 -Central tax (Rate), dated : 28th June 2017.
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