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The AAAR upheld the AAR's ruling that services provided by the appellant to the Telangana State Government are not exempt under GST. Entry 6 of Notification 12/2017 exempts services provided by the Government, not to the Government. Additionally, services provided by the appellant on behalf of the Government to business entities fall under the exception to this entry and are therefore taxable. The appeal was filed within the prescribed time limit (filed on 1.11.2021, within 30 days of AAR communication on 4.10.2021). The appellant's representatives confirmed during the hearing that GST has been paid on these services since inception, indicating no practical dispute exists.
The AAAR upheld the AAR's ruling that services provided by the appellant to the Telangana State Government are not exempt under GST. Entry 6 of Notification 12/2017 exempts services provided by the Government, not to the Government. Additionally, services provided by the appellant on behalf of the Government to business entities fall under the exception to this entry and are therefore taxable. The appeal was filed within the prescribed time limit (filed on 1.11.2021, within 30 days of AAR communication on 4.10.2021). The appellant's representatives confirmed during the hearing that GST has been paid on these services since inception, indicating no practical dispute exists.
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