{"id":74991,"date":"2026-02-12T10:52:12","date_gmt":"2026-02-12T05:22:12","guid":{"rendered":""},"modified":"2026-02-12T10:52:12","modified_gmt":"2026-02-12T05:22:12","slug":"procurement-and-logistics-of-medicines-as-pure-services-to-government-qualify-for-nil-rate-gst-under-local-government-health-functions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74991","title":{"rendered":"Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions."},"content":{"rendered":"<p>Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.<br \/>Case-Laws<br \/>GST<br \/>Services consisting of procurement, logistics and assured supply of quality medicines to government health facilities qualify as &#8220;pure services&#8221; intrinsically linked to health and sanitation functions entrusted to local government bodies. Rule 33 CGST (valuation of pure agent) cannot be read to define &#8220;pure services,&#8221; and is irrelevant to <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96831\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.Case-LawsGSTServices consisting of procurement, logistics and assured supply of quality medicines to government health f<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74991","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74991"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74991\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}