In re Commissioner ESD MeeSeva (GST AAR Telangana)

Date: March 29, 2026

Court: Authority for Advance Ruling
Type: Advance Ruling

Subject Matter

MeeSeva Services Not Eligible for GST Exemption Under Notification No. 12/2017-Central Tax (Rate)

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…

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…

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