GST is payable on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department.
Levy of GST— In the instant case, the applicant (TELANGANA STATE TECHNOLOGY SERVICES LIMITED) is a Service Agency to the Telangana Government and its Departments relating to Information Technology.
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.
Question raised for advance ruling is as follows—
1. 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?
2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department?
3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Central Tax (Rate) Dated 28th June, 2017?
Entry 6 of Notification No. 12/2017 dated: 28.06.2017 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.
Held that— the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders falls within the meaning of supply as defined in the CGST Act, 2017.
GST is payable on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department.
GST is payable on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department.
Levy of GST— In the instant case, the applicant (TELANGANA STATE TECHNOLOGY SERVICES LIMITED) is a Service Agency to the Telangana Government and its Departments relating to Information Technology.
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.
Question raised for advance ruling is as follows—
1. 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?
2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department?
3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Central Tax (Rate) Dated 28th June, 2017?
Entry 6 of Notification No. 12/2017 dated: 28.06.2017 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.
Held that— the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders falls within the meaning of supply as defined in the CGST Act, 2017.
GST is payable on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department.