TaxTMI 
TaxTMI 
ORDER IN APPEAL NO. A.R.Com/17/2024, Dated 30-03-2026
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.... also mean a reference to the same provision under the TGST Act. Further, 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 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) ....
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....ONS RAISED: 1. Whether the Applicant is eligible to claim the exemption on the services rendered to non-business entities in terms in S.No.6(d) of Notification No.12/2017- Central Tax (Rate) dated. 28-06-2017? 2. Whether the Applicant 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 representativ....
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....tered entity with GSTIN 36AAGC0352A1ZA. 7.4 The following is observed from scrutiny of the material papers submitted by the applicant: a. Agreements are entered between the applicant and Government Departments or other entities like TSSPDCL, TSNBCSF 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 State Government. The Authorized Services Providers is an entity opportunity by the Director ESD to execut....
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....ress parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) Services in relation to an aircraft or a vessel, inside or outside the precincts 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....