Telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are not exempt.
Classification of service— In the instant case, applicant is engaged in providing telecommunication services and in the course of its business it is also providing these services to GHMC by way of data/voice telecommunication services SAC 9984.
Question raised for advance ruling is as follows—
1. Whether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 by considering the service as a pure service as they are in relation to functions entrusted under article 243W?
2. Invoices for telecommunication services are to be issued with (or) without GST?
The applicant is providing data and voice services to GHMC and to the employees of the municipalities and general purpose for office and administrative purposes. Thus there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India. Therefore these services do not qualify for exemption under Notification No. 12/2017.
Held that— The service to GHMC is not exempt. And invoices shall be issued with GST.
Telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are not exempt.
Classification of service— In the instant case, applicant is engaged in providing telecommunication services and in the course of its business it is also providing these services to GHMC by way of data/voice telecommunication services SAC 9984.
Question raised for advance ruling is as follows—
1. Whether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 by considering the service as a pure service as they are in relation to functions entrusted under article 243W?
2. Invoices for telecommunication services are to be issued with (or) without GST?
The applicant is providing data and voice services to GHMC and to the employees of the municipalities and general purpose for office and administrative purposes. Thus there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India. Therefore these services do not qualify for exemption under Notification No. 12/2017.
Held that— The service to GHMC is not exempt. And invoices shall be issued with GST.