Procurement and distribution activity of medicines or surgical equipment on behalf of the government amounts to supply
Last updated: 29 December 2022
Court :
AAR, Andhra Pradesh
Brief :
The AAR, Andhra Pradesh in M/s Andhra Pradesh Medical Services and Infrastructure Development Corporation [TS-668-AAR(AP)-2022-GST dated December 22, 2022] held that the procurement and distribution of drugs, medicines and other surgical equipment by the assessee on behalf of the Government without any value addition, and without any profit or loss, without even the intent to do business, will amount to Supply as per Section 7 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate) dated June 28, 2017 ("the Services Exemption Notification") will not be applicable on it.
Citation :
S-668-AAR(AP)-2022-GST dated December 22, 2022
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Bimal Jain
Published in GST
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