Telangana State Technology Services Limited ., In re

Date: February 19, 2025

Court: Appellate Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): Sandeep Prakash, S.A.M Rizvi
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Subject Matter

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service. AAR ruling upheld.

Exemption

Summary

The case involves an appeal filed by M/s Telangana State Technology Services Limited (TSTSL) challenging an advance ruling by the Telangana State Authority for Advance Ruling. TSTSL, a public sector undertaking providing IT-related services to the Go…

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,TELANGANA 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by t…

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