West Bengal Medical Services Corporation Ltd ., In re

Date: September 9, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

Composite supplies like works contract service whatever be the proportion of goods, in relation to establishment and maintenance of hospitals and similar health facilities are exempt

Summary

The Applicant submits that it is a governmental authority as defined under clause 2(zf) of the Exemption Notification. The services it supplies are activities in relation to the function entrusted to a Panchayat under SI No. 23 of the Eleventh Schedu…

1. Admissibility of the Application 1.1 The Government of West Bengal has set up the Applicant under Notification No. HF/SPSRC/VVBMSC/40/2008/162 dated 17/11/2008 of the Department of Health & Family Welfare as a fully owned entity for managing the procurement of drugs and equipment for the medical colleges and hospitals and construction and maintenance of health facilities. It charges as admi…

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