https://www.taxtmi.com/caselaws?id=794741 Charges collected by MeeSeva for services to non-business entities, business entities and Government entities were held not to fall within the exemptions in Notification No. 12/2017-Central Tax (Rate). The AAR found that the services were delivered through electronic service delivery centres under the Telangana rules, but the applicant collected amounts over and above the statutory charges payable to the concerned departments. The relevant exemption entries apply only to services actually provided by the Central Government, State Government, Union territory or local authority, and the facts did not show that the applicant's receipts were confined to such government charges. Exemption for low-value services or services to smaller business entities was also not available; the receipts were liable to GST. en-us Mon, 30 Mar 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794741 Charges collected by MeeSeva for services to non-business entities, business entities and Government entities were held not to fall within the exemptions in Notification No. 12/2017-Central Tax (Rate). The AAR found that the services were delivered through electronic service delivery centres under the Telangana rules, but the applicant collected amounts over and above the statutory charges payable to the concerned departments. The relevant exemption entries apply only to services actually provided by the Central Government, State Government, Union territory or local authority, and the facts did not show that the applicant's receipts were confined to such government charges. Exemption for low-value services or services to smaller business entities was also not available; the receipts were liable to GST. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794741