https://www.taxtmi.com/caselaws?id=424949 The AAR, Andhra Pradesh ruled that APMSIDC's procurement and distribution of drugs, medicines, and surgical equipment on behalf of the state government constitutes a taxable supply under GST, despite no profit motive or value addition. The authority determined that absence of profit does not exempt transactions from business classification. APMSIDC's establishment charges from the state government were denied exemption under Notification 12/2017-Central Tax (Rate) entries 3 or 3A, as the transaction involved both goods and services rather than pure services, making it ineligible for the claimed exemption. en-us Mon, 30 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424949 The AAR, Andhra Pradesh ruled that APMSIDC's procurement and distribution of drugs, medicines, and surgical equipment on behalf of the state government constitutes a taxable supply under GST, despite no profit motive or value addition. The authority determined that absence of profit does not exempt transactions from business classification. APMSIDC's establishment charges from the state government were denied exemption under Notification 12/2017-Central Tax (Rate) entries 3 or 3A, as the transaction involved both goods and services rather than pure services, making it ineligible for the claimed exemption. Case-Laws GST Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424949