Case Law Details
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 supply, installing, testing and commissioning of oxygen pipeline system in government hospital. The Applicant submitted that their activity being a composite supply is covered under the Services Accounting Code (“SAC”) 995464 and should be exempted vide Notification No. 05/2021-Central Tax (Rate) dated June 4, 2021 (“the Impugned Notification”) stipulating concessional rate of GST on Covid-19 relief supplies of goods.
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