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-p

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