Corporation Not a Government Authority, Hence No GST Exemption on Services

In re Odisha State Medical Corporation Limited (GST AAR Odisha)

The Odisha Authority for Advance Ruling (AAR) has determined that the Odisha State Medical Corporation Limited (OSMCL) is not eligible for a GST exemption on its services to the state government. The ruling states that while OSMCL qualifies as a “Government Entity,” the services it provides are not “pure services,” and therefore, they do not meet the criteria for exemption under Notification No. 12/2017-Central Tax (Rate).

OSMCL, a company fully funded and established by the Government of

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