Bamapada Jana ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- November 25, 2024
- Type:
- Advance Ruling
- Members:
- Dr Tanisha Dutta, Joyjit Banik
Subject
Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable.
Summary
The case involves an application by a contractor who was hired by the Central Hospital (South Eastern Railway) in Kolkata to provide kitchen and dietary services, specifically the preparation and delivery of meals to inpatients. The contractor claims…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is…