Andhra Pradesh Medical Services and Infrastructure Development Corporation ., In re
Date: December 20, 2022
Subject Matter
No GST on procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government
Summary
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…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Good…