https://www.taxtmi.com/circulars?id=71109 GST exemption for electronic public-service delivery depends on the identity of the supplier and the nature of the charge. An authorised service provider operating electronic kiosks and delivering services under governmental authorisation remains distinct from the State Government. Exemptions for services supplied by specified governmental bodies cannot apply merely because services are rendered to citizens, businesses, government entities, or small-turnover businesses. Statutory fees payable to a department may be treated separately, but additional user charges collected by the provider over and above statutory charges are consideration for its services and are taxable under GST. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 07 Sep 2026 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71109 GST exemption for electronic public-service delivery depends on the identity of the supplier and the nature of the charge. An authorised service provider operating electronic kiosks and delivering services under governmental authorisation remains distinct from the State Government. Exemptions for services supplied by specified governmental bodies cannot apply merely because services are rendered to citizens, businesses, government entities, or small-turnover businesses. Statutory fees payable to a department may be treated separately, but additional user charges collected by the provider over and above statutory charges are consideration for its services and are taxable under GST. Circulars GST - States Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71109