https://www.taxtmi.com/caselaws?id=385745 GST exemption for services linked to constitutionally assigned local-government functions turns on the nature of the activity, not merely the identity of the provider or recipient. Applying the exemption notification with the corresponding circular and earlier service tax exemption, the text explains that "in relation to any function" is to be read broadly. Administrative services for procurement, management, construction and maintenance connected with public health, including hospitals and dispensaries, fall within Article 243G and the Eleventh Schedule. A body established by the State Government with full equity and control to carry out those functions may qualify as a governmental authority, and the related services may be exempt under the relevant notification entry. en-us Mon, 09 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385745 GST exemption for services linked to constitutionally assigned local-government functions turns on the nature of the activity, not merely the identity of the provider or recipient. Applying the exemption notification with the corresponding circular and earlier service tax exemption, the text explains that "in relation to any function" is to be read broadly. Administrative services for procurement, management, construction and maintenance connected with public health, including hospitals and dispensaries, fall within Article 243G and the Eleventh Schedule. A body established by the State Government with full equity and control to carry out those functions may qualify as a governmental authority, and the related services may be exempt under the relevant notification entry. Case-Laws GST Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385745