Essential Hospital Support Services Held GST-Exempt for Meeting “Pure Service” Criteria

In re Ex Servicemen Resettlement Society (GST AAR West Bengal)

The applicant, Ex Servicemen Resettlement Society, approached the West Bengal Authority for Advance Ruling (AAR) under Section 97(1) of the GST Act seeking a determination on whether the security and scavenging services it provides to various State Government Medical Colleges, Hospitals, District Hospitals, and Sub-Divisional Hospitals in West Bengal qualify as “Pure Services” exempt from GST under Notification No. 12/2017–Central Tax (Rate) dated 28.06.2017. The applicant stated that it submits monthly bills for

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