Home Case Index All Cases GST GST + AAR GST - 2021 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 521 - AAR - GSTClassification of supply - Benefit of exemption from GST - supply of goods or supply of services - e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ - applicability of Entry No.6 of exemption of N/N. 12/2017- Central Tax (Rate) Dated 28th June, 2017 - HELD THAT:- 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 dated: 28.06.2017 and therefore are exempt from any tax under GST. A careful reading of the said Entry in the Notification reveals that this entry pertains to services provided by the Government and not services provided to the Government. The applicant is providing services to the Government. Therefore the services provided by the applicant to the Government are not exempt under this Notification. Further the services provided by the applicant on behalf of the Government to business entities is covered by the exception to the above entry, therefore such services also are not exempt. Application disposed off.
|