https://www.taxtmi.com/circulars?id=71109 GST exemption for electronically delivered public services depends on the identity of the supplier and the nature of consideration. An authorised service provider is not equated with the State Government merely because it delivers notified services electronically. User charges collected separately from, or in addition to, statutory departmental fees constitute consideration for services supplied by that provider. Government-service exemptions do not extend to these user charges, including charges recovered from citizens, business entities or government entities; they are taxable supplies under GST. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 02 Sep 2026 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71109 GST exemption for electronically delivered public services depends on the identity of the supplier and the nature of consideration. An authorised service provider is not equated with the State Government merely because it delivers notified services electronically. User charges collected separately from, or in addition to, statutory departmental fees constitute consideration for services supplied by that provider. Government-service exemptions do not extend to these user charges, including charges recovered from citizens, business entities or government entities; they are taxable supplies under GST. Circulars GST - States Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71109