https://www.taxtmi.com/caselaws?id=432687 AAAR held that procurement and distribution of drugs, medicines and surgical equipment by state corporation on behalf of government without value addition or profit constitutes pure service eligible for GST exemption. The service qualified under Entry 3 of Notification 12/2017 Central Tax (Rate) as it related to health and sanitation function entrusted to Panchayat under Article 243G of Constitution. Corporation received only establishment charges from State Government per government orders. GST rate determined as Nil for the service. en-us Tue, 20 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432687 AAAR held that procurement and distribution of drugs, medicines and surgical equipment by state corporation on behalf of government without value addition or profit constitutes pure service eligible for GST exemption. The service qualified under Entry 3 of Notification 12/2017 Central Tax (Rate) as it related to health and sanitation function entrusted to Panchayat under Article 243G of Constitution. Corporation received only establishment charges from State Government per government orders. GST rate determined as Nil for the service. Case-Laws GST Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432687