https://www.taxtmi.com/caselaws?id=768503 The AAR Tamil Nadu ruled that housekeeping, security, and electrical/plumbing assistance services to 54 government hospitals under the Directorate of Medical and Rural Health Services qualify for GST exemption under Entry No.3 of Notification 12/2017-CT (Rate). The Authority held that public health being a constitutional function under Articles 243G and 243W, activities supporting hospital maintenance are integral to this function. Since these services directly relate to functions entrusted to Panchayats or Municipalities regarding public health facilities, they fall within the exemption's scope covering "any activity in relation to the functions entrusted." en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768503 The AAR Tamil Nadu ruled that housekeeping, security, and electrical/plumbing assistance services to 54 government hospitals under the Directorate of Medical and Rural Health Services qualify for GST exemption under Entry No.3 of Notification 12/2017-CT (Rate). The Authority held that public health being a constitutional function under Articles 243G and 243W, activities supporting hospital maintenance are integral to this function. Since these services directly relate to functions entrusted to Panchayats or Municipalities regarding public health facilities, they fall within the exemption's scope covering "any activity in relation to the functions entrusted." Case-Laws GST Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768503