Bharti Airtel Limited ., In re
Date: November 1, 2021
Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): Raghu Kiran, Kasi Visweswar Rao
Subject Matter
Data and voice services provided by Airtel to GHMC are NOT exempt from GST
Summary
Q1. Whether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017 dated: 28.06.2017 by considering the service as a pure service as they are in re…
1. M/s. Bharti Airtel Limited, 1-8-437, 438,445,1-5, Splendid Towers, Huda Road, Opp Begumpet Police Station, Begumpet, Hyderabad -500 016, Telangana State (36AAACB2894G1ZO) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same…