In re Odisha State Medical Corporation Limited (GST AAR Odisha)
Date: January 8, 2026
Subject Matter
Government Entity Providing Pure Services for Public Health Functions Exempt from GST
Summary
The Appellate Authority for Advance Ruling (AAAR), Odisha, allowed the appeal, setting aside the Advance Ruling. The AAAR held that the services provided by M/s. Odisha State Medical Corporation Limited are pure services rendered by a Government Enti…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, ODISHA (At the outset we would like to make it clear that the provisions of Central Goods & Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly m…