18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals

In re Goel Medico (GST AAR Chhattisgarh) 18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021] has ruled that installation services of parts and equipment for supply of oxygen and other gases used in hospital, homes and connection of other gas operated equipment for government hospitals, attracts 18% Goods and Services Tax (“GST”). Facts: M/s Goel Medico (“the Applicant”) is engaged in the activity of supp...