Medicare's Bio-medical Waste Service Exempt from GST as "Pure Services" Under Indian Constitution Articles 243G/243W.

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Full Text of the Document

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....Exemption from GST - pure services or not - Appointment of Medicare as a sub-contractor with the work of collection and disposal of bio-medical waste for the zones concerned - The services provided by the applicant for the collection and disposal of bio- medical waste from various clinical establishments is found to be a matter as listed in the Eleventh and/or Twelfth Schedule in relation to functions entrusted to a Panchayat under article 243G and/or to a municipality under article 243W of the Constitution of India. - AAR....