GST Levied on Outsourced Hospital Staff Services; Exemption Denied by AAR Due to Non-Government Entity Status.

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Full Text of the Document

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....Levy of GST or Exempt service - services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital - no evidence has been provided by applicant to establish that Seth L.G. General Hospital falls under definition of ‘Central Government’ or ‘State Government’ or ‘Local authority’ or ‘Governmental authority’ or ‘Government entity. - the exemption is not available to the applicant - AAR....