Para medico service provided to Gcvernment Hospital under health care service by way of contract exempted as per circular No32/06/2018-GST dated 12-02-2018 at Sl No.5(1) .

[gunda ashok kumar]

Para medico service provided to the Government Hospital under health care through outsourcing is exempted as per Circular No. 32/06/2018-GST dated 12-02-2018 at sl no.5(1)

AI Summary

Debate on GST exemption for outsourced para-medico services to government hospitals under Circular No. 32/06/2018-GST. A discussion on a forum revolved around whether para-medico services provided to a government hospital via outsourcing are exempt from GST, referencing Circular No. 32/06/2018-GST. Participants debated the distinction between manpower supply and service provision, emphasizing the importance of contract terms and responsibilities to determine eligibility for exemption. It was noted that a Board's circular lacks statutory force and cannot override the law. Reference was made to a decision by the Authority for Advance Ruling in Gujarat, suggesting that if certain criteria are met, exemption from GST might be applicable.