https://www.taxtmi.com/caselaws?id=300337 The applicant's services provided under a PPP contract to the Uttarakhand Government Nodal Agency, involving healthcare facilities operation and maintenance, were classified as 'healthcare services' and exempt from GST under Notification No. 12/2017. Ancillary services like laundry and security, considered incidental to healthcare services, were also exempt. The notification's exemption applied based on the service category, regardless of the service provider. The services fell under serial no. 74 of the notification, exempting them from GST, irrespective of the LLP's involvement. en-us Thu, 15 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300337 The applicant's services provided under a PPP contract to the Uttarakhand Government Nodal Agency, involving healthcare facilities operation and maintenance, were classified as 'healthcare services' and exempt from GST under Notification No. 12/2017. Ancillary services like laundry and security, considered incidental to healthcare services, were also exempt. The notification's exemption applied based on the service category, regardless of the service provider. The services fell under serial no. 74 of the notification, exempting them from GST, irrespective of the LLP's involvement. Case-Laws GST Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300337