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