Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.
Case-Laws
GST
Services consisting of procurement, logistics and assured supply of quality medicines to government health facilities qualify as “pure services” intrinsically linked to health and sanitation functions entrusted to local government bodies. Rule 33 CGST (valuation of pure agent) cannot be read to define “pure services,” and is irrelevant to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =