N0 GST exemption on manpower services to Seth L.G. General Municipal Hospital

In re Vishv Enterprise (GST AAR Gujarat) Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not? As no evidence has been provided by applicant to establish that Seth L.G. General Hospital falls under definition of ‘Central Government’ or ‘State Government’ or ‘Local authority’ or ‘Governmental authority’ or ‘Government entity. Entry 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 exempts the Pure services provided to Central Government, State Gove...