AAR: Service relating to establishment/management of hospitals/similar health facilities by 100% State-owned entity, exempt

West Bengal AAR holds the applicant eligible for exemption on supply of any service in relation to establishment and maintenance of hospitals and similar health facilities under Sl. No. 5 of Notification No. 12/2017 CT(Rate) and State Notification 1136-FT both dated June 28, 2017; Observes that the applicant is a fully-owned entity set up by the Government of West Bengal for managing the procurement of drugs and equipment for the medical colleges/hospitals and construction an...