https://www.taxtmi.com/caselaws?id=795448 Operating and managing Government Urban Health and Wellness Centres, Urban Ayushman Arogya Mandirs and Polyclinics is characterised as a naturally bundled composite supply whose predominant element is healthcare delivery. Establishing facilities, deploying medical and paramedical staff, and providing diagnosis, treatment, preventive and curative care, diagnostics, medicines, referrals and public-health interventions constitute healthcare services through a clinical establishment. Administrative, monitoring, reporting and operational obligations are ancillary and do not convert the supply into facility-management or support services. Payment routed through a Government-appointed implementing agency from Government grants does not alter the substance of services supplied to the public. The services are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate). en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795448 Operating and managing Government Urban Health and Wellness Centres, Urban Ayushman Arogya Mandirs and Polyclinics is characterised as a naturally bundled composite supply whose predominant element is healthcare delivery. Establishing facilities, deploying medical and paramedical staff, and providing diagnosis, treatment, preventive and curative care, diagnostics, medicines, referrals and public-health interventions constitute healthcare services through a clinical establishment. Administrative, monitoring, reporting and operational obligations are ancillary and do not convert the supply into facility-management or support services. Payment routed through a Government-appointed implementing agency from Government grants does not alter the substance of services supplied to the public. The services are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate). Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795448