Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST as Healthcare Service Under 12/2017-CT

AAR ruled that supply of Mobile Veterinary Unit (MVU) personnel on contractual basis for implementing veterinary healthcare schemes does not qualify for GST exemption under N/N. 12/2017-Central Tax (Rate). The authority distinguished between direct veterinary services and manpower supply, noting that the applicant merely provides contractual staff to the implementing agency rather than operating as a veterinary clinic. The ruling established that two separate supplies occur: first between applicant and implementing agency, then between agency and government department. Since the applicant's service constitutes manpower supply rather than direct veterinary healthcare, it falls outside the scope of exemptions under notification entries 3, 3A, 5, 6, and 46. .....

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