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Services relating to establishment & maintenance of hospitals supplied by governmental authority are exempt from GST

September 12, 2019[2019] 109 taxmann.com 155 (AAR - WEST BENGAL)
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GST : Where applicant, a fully owned entity is engaged in managing procurement of drugs and equipment for medical colleges and hospitals and construction and maintenance of health facilities with 100 per cent participation, by way of equity and control of Government, to carry out a function entrusted to a Panchayat under Sl. No. 23 of Eleventh Schedule under Article 243G of Constitution, it is a Governmental authority as defined under para No. 2(zf) of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 and eligible for exemption under Sl. No. 5 of the said notification on supply of any service in relation to establishment and maintenance of hospitals and similar health facilities

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