https://www.taxtmi.com/article/detailed?id=10959 Procurement and distribution of drugs and surgical equipment by a government nominated nodal agency, carried out through tenders with invoicing and receipt of establishment charges, constitutes a supply under the CGST Act because the principal activity is procurement of goods with ancillary handling and monitoring services; absence of profit motive does not exclude the transaction from business and the exemption for pure services or limited goods composite supplies is inapplicable. en-us Mon, 09 Jan 2023 11:41:27 +0530 Mon, 09 Jan 2023 11:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10959 Procurement and distribution of drugs and surgical equipment by a government nominated nodal agency, carried out through tenders with invoicing and receipt of establishment charges, constitutes a supply under the CGST Act because the principal activity is procurement of goods with ancillary handling and monitoring services; absence of profit motive does not exclude the transaction from business and the exemption for pure services or limited goods composite supplies is inapplicable. Articles Goods and Services Tax - GST Mon, 09 Jan 2023 11:41:27 +0530 https://www.taxtmi.com/article/detailed?id=10959