Liability of GST — 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 both, within the meaning of Supply as defined law.

2. Whether the Tax liability arises on e-procurement Transaction Fee collected on behalf of ITE&C department.

Held that—
The transaction fee collected on account of ITE&C Department, as custodian will not attract the liability under the provisions of law.

The liability does not arise due to the amounts so collected is for services rendered by State Government i.e., ITE&C Department as per the entry no 6 of notification 12/2017-Central tax (Rate), dated :28th June 2017.Andhra Pradesh Technology Services Limited [2018] 4 TAXLOK.COM 069 (AAR-AP)