All India Institute of Medical Sciences ., In re
Date: February 7, 2024
Subject Matter
AIIMS has to pay GST on pure services procured from vendors as it does not qualify as 'Central Government' but as a 'Governmental Authority'
Summary
The case involved All India Institute of Medical Sciences (AIIMS) Bibinagar seeking GST exemption on pure services procured from vendors, claiming that as a central educational and healthcare institution, it should be eligible for exemptions as per N…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. All India Institute Of Medical Sciences, NH 163, Rangpur, AIIMS Bibinagar, NH, 163, Bibinagar, Yadadri Bhuvanagiri, Telangana, 508 126. (36AAAGA2453A1Z6) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the p…