GST Payable on Health Centre Operations Because Services Supplied to PSU, Not Patients

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...