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        Case ID :
        GST

        Healthcare services delivered through government Urban Health...

        Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Healthcare services delivered through government Urban Health and Wellness Centres, Urban Ayushman Aarogya Mandirs and polyclinics are characterised by their essential and dominant nature, rather than by the contractual payer or payment structure. Activities integrally connected with delivering patient care form a composite healthcare supply and should not be artificially separated into management, manpower or support elements. The text distinguishes arrangements whose substance is only operational management or administrative support, which remain taxable despite patients being ultimate beneficiaries. It states that services provided through clinical establishments under the government project qualify as exempt healthcare services under Entry 74, while payment by an implementing agency does not alter that classification.
                                Note: It is a system-generated summary and is for quick reference only.
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