The AAR, Telangana in the matter of M/s. Vodafone Idea Limited [TSAAR Order No. 36/2022 dated July 11, 2022] ruled that the supply of telecommunication services to a local authority is a taxable service under Section 9(1) of the Central Goods and Services Act, 2017 (“the CGST Act”) and is not exempted under Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (“the Services Exemption Notification”). Held that, there is no direct relation between the services provided by the assessee and the functions discharged by the local authority under Article 243W read with Schedule 12 to the Constitution of India.
Source a2ztaxcorp
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