AAR Tamil Nadu
For assessee
Topic
Exempt supplies and the scope of exemption notifications.
2 rulings found
AAR Tamil Nadu
Where services of upkeeping and maintenance of residential TNUHDB housing units comprise sweeping, cleaning, collection, segregation and storage of household waste, such activities are classifiable as waste collection services for residential areas under SAC 999423 rather than residual Heading 9997 GST: Where GCC contract primarily involves cleaning and garbage removal services and welfare kits and consumables are procured by applicant for its own safety and operational requirements without any supply of goods to GCC, condition of composite supply under Entry 3A is not satisfied and exemption from GST is not available
AAAR Uttarakhand
Services supplied by M/s Indovation Healthcare LLP in relation to operation and management of Urban Health and Wellness Centres (UHWCs)/ Urban Ayushman Aarogya Mandir ("UAAMs") and Polyclinics under Ayushman Bharat / Ayushman Arogya Mandir Scheme constitute healthcare services provided by a clinical establishment and same are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding State Notification