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ANDHRA PRADESH TECHNOLOGY SERVICES LIMITED
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

J.V.M SARMA
AMARESH KUMAR
Pet. Counsel
G.jacob Victor
Res. Counsel
Na

Petitioner / Applicant

ANDHRA PRADESH TECHNOLOGY SERVICES LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date Sep 4, 2018
Order No.

AAR/AP/11(GST)/2018

Citation

2018(9) TAXREPLY 358

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ORDER

Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act’2017, within a period of 30 days from the date of service of this order. M/s. ANDHRA PRADESH TECHNOLOGY SERVICES BUILDING (3RD FLOOR, MC ROAD, VIJAYAWADA- 520010 (hereinafter also referred as applicant) having GSTIN: 37AABCA7630E3ZW, are engaged in supply of services. 2. The applicant has filed an application in Form ARA-01 dated 10.07.2018, and paid the requisite fee of ₹ 10,000 (Ten thousand) ₹ 5000 towards SGST, and ₹ 5000 towards CCST vide CPIN No. 18053700142424/ dated 28.05.2018, through online and the acknowledgement number is AD3707180000864, dt. 10.07.2017. 3. The applicant sought for clarification on the following issues :- 1. Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or ....

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