GST on supply of services for managing establishing & maintenance of hospitals

In re West Bengal Medical Services Corporation Ltd (AAR West Bengal) The Applicant has been set up under Notification No. HF/SPSRC/WBMSC/40/2008/162 dated 17/11/2008 of the Department of Health & Family Welfare, Government of West Bengal, as a fully owned body for managing the procurement of drugs and equipment for the medical colleges and hospitals and construction and maintenance of health facilities. SI No. 23 of the Eleventh Schedule of the Constitution specifies the functions of health and sanitation, including hospitals, primary health centers and dispensaries. Since the Eleventh Sch...