- Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law.
- Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department.
Held
It is supply as defined in SGST Act 2017 and CGST Act 2017 . Applicant is acting as Fund manager .E procurement transaction fee collected on behalf of ITE&C department as custodian will not attract the liability under the provisions of the law
The liability does not arise due to the amounts so collected is for services rendered by state Govt i.e ITE&C department as per the entry N0 6 of notification 12/2017 Central Tax Dated 28th june 2017
Andhra Pradesh Authority of Advance Ruling
Andhra Pradesh Technology Services Limited
AAR/AP/11(GST)/2018, dt: 04.09.2018
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