Case Laws

Composite supplies like works contract service whatever be the proportion of goods, in relation to establishment and maintenance of hospitals and similar health facilities are exempt

Order passed by the AAR is declared void ab-initio as it was vitiated by the process of suppression of material facts.

Housekeeping, cleaning and security services provided to Government hospitals are NOT exempt from GST.

Transitional credit cannot be denied only the basis that form TRAN-1/TRAN-2 couldn’t be filed

Parking services provided by the Contractor appointed by the Market Committee fall under heading 9967 and attract GST @ 18%

Advance ruling cannot be given on services rendered by the sub­contractor where the applicant is the main contractor

Services pertaining to completion of ‘Bridges’ provided as a sub-contractor in respect of main contract awarded by NHAI attracts 12% GST

‘Instant Tea Whitener’ will merit classification under Chapter Heading 0402

GST is applicable on the supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients

Transitional credit of EC / SHEC / KKC allowed.