https://www.taxtmi.com/caselaws?id=788918 Contractual operation and management of Government Urban Health & Wellness Centres and Polyclinics was not exempt as healthcare services under Entry 74 of Notification No. 12/2017-Central Tax (Rate), because the supply was administrative and operational support to the executing agency, not healthcare service rendered by the applicant to the recipient of consideration. The fact that the centres were registered as clinical establishments did not alter the nature of the supply. The same activity also failed to qualify as pure services under Entry 3, since the applicant supplied services to the main contractor rather than directly to the State Government, and the arrangement involved composite inputs including manpower and infrastructure. The services remained taxable under GST. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788918 Contractual operation and management of Government Urban Health & Wellness Centres and Polyclinics was not exempt as healthcare services under Entry 74 of Notification No. 12/2017-Central Tax (Rate), because the supply was administrative and operational support to the executing agency, not healthcare service rendered by the applicant to the recipient of consideration. The fact that the centres were registered as clinical establishments did not alter the nature of the supply. The same activity also failed to qualify as pure services under Entry 3, since the applicant supplied services to the main contractor rather than directly to the State Government, and the arrangement involved composite inputs including manpower and infrastructure. The services remained taxable under GST. Case-Laws GST Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788918