09 May 2013
We are providing manpower services to government hospitals like-AIIMS etc. Will government hospitals come under the definition of body corporate and reverse charge will be applicable?
09 May 2013
government hospital is not come under body corporate as it is not functioning for profit.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
09 May 2013
but according to the definition provided i.e. " body corporate" or" corporation' includes a company incorporated outside India but 1[ does not include- (a) a corporation sole; (b) a co- operative society registered under any law relating to co- operative societies; and (c) any other body corporate (not being a company as defined in this Act) which the Central Government may, by notification in the Official Gazette, specify in this behalf;]
it means that all the goverment organisation are body corporate unless they have been specified in the official gazette.
CAclubindia
