2026-VIL-68-AAR
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SGST Advance Ruling Authority

GST – Uttarakhand AAR - Applicability of GST exemption on healthcare services provided by the applicant under a Government-funded public healthcare programme, Exemption to services provided by sub-contractor – Applicant is engaged in operating and managing Government-owned Urban Health & Wellness Centres (UHWCs) and Polyclinics under a government-funded public healthcare programme - The applicant delivers primary healthcare services to the public free of cost, strictly in accordance with government guidelines, without charging patients or generating any commercial revenue - Whether the operation and management of Government UHWCs/Ayushman Arogya Mandirs and Polyclinics by the applicant constitute exempt "healthcare services by a clinical establishment" under Entry 74 of Notification No. 12/2017-Central Tax (Rate) – HELD - The applicant cannot be regarded as the supplier of exempt healthcare services under Entry 74 of the said notification. The applicant is merely the operating agency engaged for operation and management of government health care centres under an agreement with Braithwaite & Co. Limited, and the services supplied by the applicant are in the nature of contractual operational, managerial and administrative services provided to Braithwaite & Co. Limited, and not the provision of healthcare services by a clinical establishment – The services supplied by the applicant are liable to GST at the applicable rates and are not eligible for exemption under either Entry 74 or Entry 3 of Notification No. 12/2017-Central Tax (Rate) - Ordered accordingly - Whether the said activities qualify as "pure services" provided to the State Government (through its designated PSU executing agency under formal MoU) in relation to Article 243W functions (public health, hospitals, dispensaries - Twelfth Schedule Entries 6, 8, 23), and are therefore exempt under Entry 3 of Notification No. 12/2017-Central Tax (Rate) – HELD - The services provided by the applicant as a sub-contractor cannot be interpreted as services provided to the Urban Development Directorate, Government of Uttarakhand. Consequently, the benefit of exemption under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate) is not available to the applicant. Further, the services supplied by the applicant involve ensuring that each centre is equipped with the required infrastructure, manpower and operational support, which is in the nature of a composite supply rather than pure services.
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