26
Feb
Feb
The Telangana AAR in the ruling No. TSAAR Order No.04/2024 has decided that the AIIMS cannot claim Exemption under the GST Act on pure services received from its vendors on the basis that the applicant although is not the Central Government but a Governmental authority was established by the Government through the Parliament. Subsequently, the GST exemption Notification 12/2017 was amended w.e.f. 01.01.2022 hadomits the phrase Governmental Authority from the description of the services; hence, the applicant is not eligible for exemption.