Case LawTSAAR Order No. 36/2022
Vodafone Idea Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- July 11, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
Telecommunication Services provided to a local authority are taxable
Exemption
Summary
The applicant is providing data and voice services to GHMC and to the employees of the municipalities and there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with…
Judgement
1. M/s. Vodafone Idea Limited, Plot No 1-10-178, 2nd Floor, Varun Towers- II, Opp Hyderabad Public School, Begumpet, Hyderabad, Hyderabad, Telangana, 500016 (36AAACB2100P1ZY) 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 sam…