https://www.taxtmi.com/caselaws?id=413469 The ruling determined that the e-Procurement transaction fee collected on behalf of the Telangana State Government's ITE&C Department constitutes a supply under the CGST Act, 2017, leading to tax liability. Services provided by the applicant to the government were not exempt under Notification No. 12/2017, as the exemption applies to services provided by the government itself, not to services provided to the government. The decision clarified that the fee collection results in the supply of goods or services, attracting tax liability, and services provided by the State Government Department do not qualify for the exemption. en-us Mon, 04 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413469 The ruling determined that the e-Procurement transaction fee collected on behalf of the Telangana State Government's ITE&C Department constitutes a supply under the CGST Act, 2017, leading to tax liability. Services provided by the applicant to the government were not exempt under Notification No. 12/2017, as the exemption applies to services provided by the government itself, not to services provided to the government. The decision clarified that the fee collection results in the supply of goods or services, attracting tax liability, and services provided by the State Government Department do not qualify for the exemption. Case-Laws GST Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413469