In re Commissioner ESD MeeSeva (GST AAR Telangana)
The Telangana Authority for Advance Ruling considered an application filed by the Commissioner, ESD MeeSeva, Telangana under Section 97 of the TGST Act, 2017 seeking clarification on the availability of GST exemptions under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 for services rendered to non-business entities, business entities, small business entities, and Government entities.
The applicant explained that MeeSeva is a Government initiative providing Government-to-Citizen (G2C), Government-to-Business (G2B), and Citizen-to-Government (C2G) services through an online platform. It renders around 650 services, including licensing, permits, registrations, certificates, and other public services. The applicant collects fixed user charges from citizens, business entities, and Government departments and has been charging GST at 18% under SAC 998599 as “Other support services n.e.c.”
The AAR examined the Telangana Information Technology (Electronic Service Delivery) Rules, 2011 governing MeeSeva and noted that authorised service providers are entities authorised by the Director of Electronic Service Delivery to provide notified public services electronically. Agreements are entered into between the applicant and Government departments or other entities for rendering services through MeeSeva centres. In several cases, user charges are collected from entities or directly from citizens over and above the statutory charges payable to the concerned Government departments. The Authority observed that authorised service providers cannot be equated with the State Government and that they collect amounts in addition to the statutory fees prescribed under the relevant enactments.
