2021 (10) TMI 521

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....cant'), (GSTIN No. 36AAFCT5611E1ZK) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the applicant enclosed copies of challans as pr....

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....f the opinion that he is acting as a pure agent on behalf of the State government which is floating tenders amounting to supply of services and such supply may not attract tax under CGST Act, 2017, hence this application. 5. Questions raised: 1. Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders' results in supply of goods or services or both, within the meaning of supply as defined? 2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department? 3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Cent....

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.... speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) Transport of goods or passengers; or (d) Any service, other than services covered under entries (a) to (c) above, provided to business entities." A careful reading of the said Entry in the Notification reveals that this entry pertains to services provided by the Government and not services provided to the Government. The applicant is providing services to the Government. Therefore the services provided by the applicant to the Government are not exempt under this N....