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GST - Highlights / Catch Notes

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Supply or not - pure services - The service rendered by the ...


Appellate Authority Confirms Tax Exemption for Hospital Supply Services Under Article 243G, Supporting Panchayat Government Functions.

January 11, 2023

Case Laws     GST     AAAR

Supply or not - pure services - The service rendered by the APMSIDC is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India. (the appellant is providing Pure Service (supply / distribution of drugs, consumables and equipment for Hospitals) to State Government by way of an activity in relation to a function entrusted to a Panchayat - Benefit of exemption allowed - AAAR

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