Distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do any business and establishment charges received from State Government are eligible for exempted supply https://www.taxtmi.com/article/detailed?id=11102 The distribution/warehousing and doorstep delivery of medicines by the nodal agency constitutes a supply because it is a service provided for consideration (establishment/service charges) to the State, and therefore falls within the scope of the GST Act; however, those establishment charges qualify as a pure service rendered to a government entity in relation to health and sanitation functions entrusted under Article 243G and are eligible for exemption under Notification No. 12/2017 (rate). en-us Sat, 11 Feb 2023 09:47:24 +0530 Sat, 11 Feb 2023 09:47:24 +0530 TaxTMI RSS Generator Distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do any business and establishment charges received from State Government are eligible for exempted supply https://www.taxtmi.com/article/detailed?id=11102 The distribution/warehousing and doorstep delivery of medicines by the nodal agency constitutes a supply because it is a service provided for consideration (establishment/service charges) to the State, and therefore falls within the scope of the GST Act; however, those establishment charges qualify as a pure service rendered to a government entity in relation to health and sanitation functions entrusted under Article 243G and are eligible for exemption under Notification No. 12/2017 (rate). Articles Goods and Services Tax - GST Sat, 11 Feb 2023 09:47:24 +0530 https://www.taxtmi.com/article/detailed?id=11102