18% GST leviable on supplying, installing, testing and commissioning of oxygen pipeline system in Government Hospitals

Last updated: 12 January 2023
Quick Summary
The Chhattisgarh Authority for Advance Ruling (AAR) has determined that supplying, installing, testing, and commissioning oxygen pipeline systems in government hospitals is subject to an 18% Goods and Services Tax (GST). The AAR ruled that these services do not qualify for the GST exemption related to COVID-19 relief supplies, as the exemption was specific to COVID-related items and not general work contract services.

Court :
AAR, Chhattisgarh

Brief :
The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021]has ruled that installation services of parts and equipment for supply of oxygen and other gases used in hospital, homes and connection of other gas operated equipment for government hospitals, attracts 18% Goods and Services Tax ("GST").

Citation :
Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021

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Bimal Jain
Published in GST
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