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TELANGANA STATE TECHNOLOGY SERVICES LIMITED (TSTSL)
(Authority for Advance Ruling, Telangana)

Hon'ble Judges:

B. RAGHU KIRAN
S.V. KASI VISWESWAR RAO
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

TELANGANA STATE TECHNOLOGY SERVICES LIMITED (TSTSL)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Telangana

Date Oct 4, 2021
Order No.

12/2021

Citation

2021(10) TAXREPLY 5100
Original Order
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ORDER

1. M/s. TELANGANA STATE TECHNOLOGY SERVICES LIMITED (TSTSL) Telangana State Public Sector Undertaking and TSTSL is a Service Agency to the Telangana Government and its Departments relating to Information Technology and its related services (hereafter ‘applicant’), (GSTIN No. 36AAFCT5611E1ZK) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would be a common reference to both CGST Act and TGST Act. 3. It is observed that the app....

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