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Essential Hospital Support Services Held GST-Exempt for Meeting “Pure Service” Criteria
Case Law Details
- Case Name
- In re Ex Servicemen Resettlement Society (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Ex Servicemen Resettlement Society (GST AAR West Bengal)
The applicant, Ex Servicemen Resettlement Society, approached the West Bengal Authority for Advance Ruling (AAR) under Section 97(1) of the GST Act seeking a determination on whether the security and scavenging services it provides to various State Government Medical Colleges, Hospitals, District Hospitals, and Sub-Divisional Hospitals in West Bengal qualify as “Pure Services” exempt from GST under Notification No. 12/2017–Central Tax (Rate) dated 28.06.2017. The applicant stated that it submits monthly bills for wages, emplo...
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