Indovation Healthcare LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- January 28, 2026
- Type:
- Advance Ruling
- Members:
- Anurag Mishra, Vivekanand Maurya
Subject
Operation and Management of Government Health Centres Liable to GST, Not Exempt as Healthcare or Pure Services
Summary
The Authority for Advance Ruling (AAR) held that the operation and management services of Government Urban Health & Wellness Centres (UHWCs) and Polyclinics by the applicant are not exempt from GST. The AAR ruled that these services do not qualif…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Central Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Indovation Healthcare LLP, F 79, Industrial Area, Bahadrabad, Haridwar, U…