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AAAR Odisha Allowed GST Exemption as Medical Procurement Is Pure Service
Case Law Details
- Case Name
- In re Odisha State Medical Corporation Limited (GST AAR Odisha)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Odisha, Advance Rulings
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In re Odisha State Medical Corporation Limited (GST AAAR Odisha)
The appeal concerned the GST treatment of services rendered by Odisha State Medical Corporation Limited (OSMCL), a government-owned company established to implement Odisha’s Free Medical Distribution Scheme. OSMCL was created by a State Government resolution, fully funded and controlled by the Government of Odisha, to centrally procure medicines, medical consumables, and equipment through competitive tendering; manage warehouses and distribution logistics; monitor drug distribution counters; and support public health facilities...
