Telangana State Technology Services Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- October 4, 2021
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswar Rao
Subject
E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service
Summary
Question Ruling 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 defin…
Judgement
1. M/s. TELANGANA STATE TECHNOLOGY SERVICES LIMITED (TSTSL) Telangana State Public Sector Undertaking and TSTSL is a Service Agency to the Telangana Government and its Departments relating to Information Technology and its related services (hereafter ‘applicant’), (GSTIN No. 36AAFCT5611E1ZK) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Ru…