2026-VIL-127-AAR
  1. Home
  2. 2026-VIL-127-AAR

SGST Advance Ruling Authority

GST – Telangana AAR - Electronic Service Delivery Services, Eligibility for Exemption under Notification 12/2017-CT(Rate) on User Charges by Electronic Service Delivery Provider – Appellant, an authorized service provider operating an electronic platform for delivery of Government and citizen services, collects user charges from citizens, business entities, and Government departments over and above statutorily prescribed charges – Whether the appellant is eligible to claim exemption under Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 on services rendered to non-business entities, business entities with specified turnover limits, and Government entities – HELD - The exemptions under Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 are available only for supplies made by the Government in discharge of statutory obligations to the extent of statutorily prescribed charges. Since the appellant, being an authorized service provider and not the State Government itself, collects amounts over and above the statutory charges prescribed by the concerned departments and renders services to non-governmental entities like TSSPDCL, such collections fall outside the scope of the exemption entries cited in Notification No. 12/2017 - The user charges collected by the appellant represent consideration for ancillary services beyond statutory obligations and therefore constitute taxable supplies liable to GST at the applicable rate under the taxable head "Other support services n.e.c.". The user charges collected by the applicant are held to be liable to GST – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?