Case LawA.R.Com/17/2024
Commissioner ESD MeeSeva ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- March 29, 2026
- Type:
- Advance Ruling
- Members:
- Vivekananda Reddy, K Geetha
Subject
MeeSeva Services Not Eligible for GST Exemption Under Notification No. 12/2017-Central Tax (Rate)
Exemption
Summary
The Authority for Advance Ruling has found that M/s. Commissioner ESD MeeSeva, Telangana, is not eligible to claim GST exemption on services rendered to non-business entities, business entities, or government entities under Notification No. 12/2017-C…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,TELANGANA 1. M/s. Commissioner ESD MeeSeva, Telangana, Banjara Hills, Hyderabad —500 034, Telangana (GSTIN 36AAGC0352A1ZA) 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…