https://www.taxtmi.com/caselaws?id=370144 The e-procurement Transaction Fee collected on behalf of the IT E&C department constitutes a supply of services. The applicant is entitled to service charges for managing the funds, and this collection does not attract tax liability as it is for services rendered to the ITE&C Department. While the applicant collected GST at 18% for certain transactions, this was not legally permitted and could lead to forfeiture. The ruling clarified that no tax liability arises on the Transaction Fee collected for services rendered by the State Government, and the applicant must follow the procedure for remittance of GST collected and manage funds as per ITE&C Department guidelines. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 10 Jan 2019 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370144 The e-procurement Transaction Fee collected on behalf of the IT E&C department constitutes a supply of services. The applicant is entitled to service charges for managing the funds, and this collection does not attract tax liability as it is for services rendered to the ITE&C Department. While the applicant collected GST at 18% for certain transactions, this was not legally permitted and could lead to forfeiture. The ruling clarified that no tax liability arises on the Transaction Fee collected for services rendered by the State Government, and the applicant must follow the procedure for remittance of GST collected and manage funds as per ITE&C Department guidelines. Case-Laws GST Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370144