TaxTMI 
TaxTMI 
Para medico service provided to Gcvernment Hospital under health care service by way of contract exempted as per circular No32/06/2018-GST dated 12-02-2018 at Sl No.5(1) .
X X X X Extracts X X X X
X X X X Extracts X X X X
....ara medico service provided to Gcvernment Hospital under health care service by way of contract exempted as per circular No32/06/2018-GST dated 12-02-2018 at Sl No.5(1) .<br> Query (Issue) Started By: - gunda ashok kumar Dated:- 19-5-2024 Last Reply Date:- 29-5-2024 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Para medico service provided to the Government Hospital under health care thr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ough outsourcing is exempted as per Circular No. 32/06/2018-GST dated 12-02-2018 at sl no.5(1) Reply By Shilpi Jain: The Reply: Is this a statement or a question? Reply By Shilpi Jain: The Reply: It would be relevant to mention the scope and responsibilities of the service provider to assess eligibility of exemption. There is always a thin line of difference between manpower supply and actua....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l service. Contact terms and factual aspects more relevant to decide exemption Reply By KASTURI SETHI: The Reply: Correct reply is not possible without perusing terms and conditions of the contract executed between para-medics and Govt. hospital. The query also needs elaboration. More facts required. Reply By KASTURI SETHI: The Reply: (i) It is a manpower supply. You are to ascertain whether ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....this activity is covered under Article 243 W of Constitution of India or not for the purpose of admissibility of exemption from GST. (ii) A Board's circular has no statutory force. It cannot override notification or a Section. It cannot be contrary to the Act. (iii) Also go through the decision of AAR, Guajrat. reported as IN RE: VISHV ENTERPRISE - 2021 (1) TMI 436 - AUTHORITY FOR ADVANCE RU....
X X X X Extracts X X X X
X X X X Extracts X X X X
....LING, GUJARAT (iv) If the parameters laid down in the above AAR decision are qualified, the person can claim exemption from GST, notwithstanding the decision in favour of the department. Reply By Ganeshan Kalyani: The Reply: I agree with the view of the experts. Reply By Shilpi Jain: The Reply: Do check if this can fall under health care services provided by clinical establishment.<br> Discu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssion Forum - Knowledge Sharing ....