Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Para medico service provided to the Government Hospital under health care through 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 exempti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on. There is always a thin line of difference between manpower supply and actual 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 KAST .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... URI SETHI - The Reply = (i) It is a manpower supply. You are to ascertain whether 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. r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eported as IN RE: VISHV ENTERPRISE - 2021 (1) TMI 436 - AUTHORITY FOR ADVANCE RULING, 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 thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s can fall under health care services provided by clinical establishment. - 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) . - Query Started By: - gunda ashok kumar Dated:- 19-5-2024 Last Replied Date:- 29-5-2024 Goods and Services Tax - GST - Got 6 Replies - GST - Discussi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates