https://www.taxtmi.com/caselaws?id=762342 The AAR, West Bengal ruled that a catering service provider supplying food to a railway hospital is liable for GST and cannot claim exemption under N/N. 12/2017. The authority held that the applicant provides standalone catering services to the hospital, not healthcare services directly to patients. While the hospital's supply of food to inpatients forms part of composite healthcare services, the applicant's supply to the hospital remains a separate taxable service. The ruling distinguished between the hospital's composite healthcare supply and the applicant's standalone catering service, rejecting the exemption claim. en-us Tue, 26 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762342 The AAR, West Bengal ruled that a catering service provider supplying food to a railway hospital is liable for GST and cannot claim exemption under N/N. 12/2017. The authority held that the applicant provides standalone catering services to the hospital, not healthcare services directly to patients. While the hospital's supply of food to inpatients forms part of composite healthcare services, the applicant's supply to the hospital remains a separate taxable service. The ruling distinguished between the hospital's composite healthcare supply and the applicant's standalone catering service, rejecting the exemption claim. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762342