https://www.taxtmi.com/caselaws?id=412136 The ruling clarified that services provided by PHFMS to DME and DMS are not directly classified under functions entrusted to Panchayats or Municipalities. The services were considered comprehensive facility management solutions and exempt under Entry No.3 of Notification 12/2017-C.T.(Rate) dated 28.06.2017, as they were pure services provided to state government hospitals. The services were not liable for GST and were categorized as pure services, not composite supplies. The exemption applied to services related to public health and sanitation functions at state government hospitals. en-us Tue, 10 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412136 The ruling clarified that services provided by PHFMS to DME and DMS are not directly classified under functions entrusted to Panchayats or Municipalities. The services were considered comprehensive facility management solutions and exempt under Entry No.3 of Notification 12/2017-C.T.(Rate) dated 28.06.2017, as they were pure services provided to state government hospitals. The services were not liable for GST and were categorized as pure services, not composite supplies. The exemption applied to services related to public health and sanitation functions at state government hospitals. Case-Laws GST Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412136