services to government hospitals

[Guest]

Good Morning sir,

A Registered Private Service Provider providing services relating to sanitation services, pest control services, security services and patient care services to Government hospitals.

is the Government hospitals fall under definition of Central Government/State Government, Governmental authority or a Governmental entity in relation to functions covered under Article 243G or 243 W.

Can the Service provider avail exemption from GST on the said transaction?

[KASTURI SETHI]

Query wise reply is as under :- 1. Yes. Fully Govt. 2. Exemption is available. Only pure services provided to Govt.are exempted. Works Contract Service and Composite services are not entitled to exemption. The services mentioned by you are exempted.

[CASusheel Gupta]

Agree with Kasturi Sir

Health and sanitation, including hospitals, primary health centres and dispensaries, is an activity covered under Article 243G read with Schedule XI of the Constitution of India.

As such all pure services given to government in relation to running of hospitals is exempt

AI Summary

GST exemption for government hospital services affirmed where services are pure; composite or works contracts excluded. Government hospitals are treated as government entities; pure services supplied to government for running hospitals-sanitation, pest control, security and patient care-are eligible for GST exemption, whereas works contract services and composite services are not entitled to the exemption.