Telecommunication Consultants India Ltd ., In re
Date: September 29, 2020
Subject Matter
Services provided to OKCL under the ICT Project are not exempt. AAR ruling upheld
Summary
Q) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Re…
1.1. M/s Telecommunication Consultants India Ltd. (hereinafter referred to as the “Applicant” or ” the Appellant”) assigned with GSTIN 21AAACT0061H1Z0 having registered address at TCIL Bhawan, Greater Kailash-I, New Delhi-110048, had filed an application on 21.08.2018 under Section 97(1) of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form…