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 Confirmed for Pure Services to Government Hospitals; Works Contracts Not Covered Under Articles 243G & 243W A registered private service provider inquired about the applicability of Goods and Services Tax (GST) exemptions for services provided to government hospitals, including sanitation, pest control, security, and patient care. Two responses confirmed that government hospitals are considered part of the government under Articles 243G and 243W of the Indian Constitution. Both respondents agreed that pure services related to health and sanitation provided to government entities are exempt from GST, while works contract and composite services are not eligible for this exemption.