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GST - Highlights / Catch Notes

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Eligibility for GST Exemption by All India Institute of Medical ...


AIIMS Denied GST Exemption: Not Classified as Governmental Authority Despite Central Government Support.

February 13, 2024

Case Laws     GST     AAR

Eligibility for GST Exemption by All India Institute of Medical Sciences - pure services received from Vendors - The Authority for advance ruling examines the evidence provided by AIIMS to determine its status as a Governmental Authority. While AIIMS argues its eligibility based on various factors, including its establishment by an Act of Parliament and financial support from the Central Government, the Authority concludes that AIIMS does not qualify as a Governmental Authority as per the relevant GST notification.

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