TaxTMI 
TaxTMI 
2026 (7) TMI 627
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....he queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided nor are pending before any authority under any provisions of the CGST/TGST Act' 2017. The application is, therefore, admitted after examining it and the records called for and after hearing the applicant as per section 98(2) of TGST Act' 2017. 4. BRIEF FACTS OF THE CASE: 4.1 COMMISSIONER ESD MEESEVA TELANGANA, MCH BUILDING, MEESEVA, ROAD NO-7, BANJARA HILLS, Hyderabad, Telangana, 500037 (hereinafter referred to as 'Applicant') is the head of department of ESD MeeSeva, a good governance initiative by the State Government of Telangana for providing Government-to-citizen (G2C), Government to Business (G2B) and citizen-to-Government (C2G) services. Electronic Services Delivery (ESD) MeeSeva functions under the administrative control of Information Technology and Communications (IT&C) Infrastructure Department, Government of Telangana. 4.2 The pilo....
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.... is eligible to claim the exemption on the services rendered to Business Entities where the consideration for services does not exceed Rs. 5,000/- per transaction in terms in S.No.9 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017? 3. Whether the Applicant is eligible to claim the exemption on the services rendered to business entities, having turnover less than Rs.20 Lakhs in the previous Financial Year and where the consideration for services does not exceed Rs. 5,000/- per transaction in terms in S.No.7 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017? 4. Whether the Applicant is eligible to claim the exemption on the services rendered to Government Entities where the consideration for services does not exceed Rs. 5,000/- per transaction in terms in S.No.9 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017? 6. PERSONAL HEARING: 1. The authorized representative Vignesh Srivatsava, CA appeared before the AAR on 6.3.2026 and reiterated their averments in the application submitted. 7. DISCUSSION & FINDINGS: 7.1 The functions of the Electronic Service Delivery (hereinafter referred to as "MeeSeva") centres are g....
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....F for providing services through MeeSeva centres. b. In certain cases charges are collected from the other entity like HMWS&SB, TSNBCSF. c. The MeeSeva Centre collects amounts in the form of user charges over and above the statutory charge leviable by the concerned Government department as per concerned law. d. It is observed that M/s. HMWS&SB will pay ESD MeeSeva Rs. 35/- for every enrollment or integration of citizen for the Free Water Supply Scheme. Similarly, the TSNBCSF were billed user charges of Rs. 35/- per transaction for certain Nayee Brahmins transactions. e. MeeSeva also has a fee structure where the fee is collected from the user (citizen) directly like Rs. 35/- per renewal of GHMC trade licence, etc. The Authorized Services providers cannot be equated to the Stae Government. The Authorized Services Providers is an entity opportunity by the Director ESD to execute certain services and entrusted with certain representatives The Authorized Services Providers is collecting certain amount in addition to what is permitted statutory in the respective Acts of the participating department / entities. 7.5 The app....
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....recincts of a port or an airport; (iii) Transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year. 7.6 It is noticed that the user charges collected by MeeSeva are over and above the amounts statutorily payable to the concerned departments. Further, the services rendered are also not entirely relating to Government departments. MeeSeva also renders services relating to entities like TSSPDCL etc. 7.7 From a reading of the relevant entries in the notification 12/2017-Central Tax (Rate) cited above, it is clear the only supplies made by the Government are exempt or nil rated. That leads to the conclusion that any charge / consideration made towards the service by the Government for discharge of a statutory obligation would not be exigible to GST to the extent of the statutory levy, unless otherwise pr....