GST exempt on procurement & distribution of drugs, medicines & other surgical equipment on behalf of government

In re Andhra Pradesh Medical Service and Infrastructure Development Corporation (GST AAAR Andhra Pradesh) Question: 1. Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to Supply under Section 7 of CGST/SGST Act. Answer: Affirmative. Since the Appellant is providing ‘service’ receiving ‘consideration’ despite not satisfying the parameter of ‘in the course or furthering of...