AIIMS Ineligible for GST Exemption on Pure Services from Vendors

In re All India Institute of Medical Sciences (GST AAR Telangana)

In a significant ruling by the Goods and Services Tax Authority for Advance Rulings (GST AAR) in Telangana, the All India Institute of Medical Sciences (AIIMS), Bibinagar, has been deemed ineligible for GST exemption on pure services procured from vendors. This decision, stemming from an application by AIIMS for clarity on GST exemptions, underscores the intricacies of GST laws and their implications for educational and healthcare institutions in India.