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GST Payable on Health Centre Operations Because Services Supplied to PSU, Not Patients
Case Law Details
- Case Name
- In re Indovation Healthcare LLP (GST AAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttarakhand, Advance Rulings
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In re Indovation Healthcare LLP (GST AAR Uttarakhand)
The Authority for Advance Ruling, Uttarakhand, examined an application filed under Section 97 of the CGST/SGST Act by a taxpayer engaged in operating and managing Government Urban Health & Wellness Centres (UHWCs) and Polyclinics in Uttarakhand under a government-funded public healthcare programme. The programme was implemented based on recommendations of the 15th Finance Commission, with execution handled through a Public Sector Undertaking acting as the designated agency under a formal agreement with the State Government.
The applican...
Author Info
