AAAR Odisha Allowed GST Exemption as Medical Procurement Is Pure Service

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...