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GST - Highlights / Catch Notes

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Health care institute or Educational institute - Charitable ...


Charitable Society's Property Rentals Not Part of Educational and Health Care Services Supply.

December 8, 2022

Case Laws     GST     AAAR

Health care institute or Educational institute - Charitable Society - in the instant case, the main services of the Appellant, i.e., educational services and health care services are provided to the students and patients whereas the services of renting of immovable property are provided to some third party consumers, who run their establishments on their own account on the land made available to them by the Appellant against certain consideration. - The activity cannot be said to be part of the composite supply. - AAAR

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