Case Law Details
In re Telangana State Technology Services Limited (GST AAR Telangana)
Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined?
The applicant is providing service to various departments of Telangana Government in the field of Information technology and related services. These services include e-procurement of various goods & services for these Government departments. It is the opinion of the applicant that such services provided by him fall under Entry 6 of Notification No. 12/2017- Central Tax (Rate) Dated 28th June, 2017 and therefore are exempt from any tax under GST.
The said entry reads as follows:-
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