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The Applicant is a governmental authority eligible for exemption on supply of any service in relation to establishment and maintenance of hospitals and similar health facilities.

Exempted Service — The Applicant is a governmental authority as defined under clause 2(zf) of the Exemption Notification. The services it supplies are activities in relation to the function entrusted to a Panchayat under Sl No. 23 of the Eleventh Schedule under Art 243 G of the Constitution of India.  It acts as the implementing agency for the procurement of drugs and equipment for the medical colleges and hospitals and construction and maintenance of health facilities. The Applicant is eligible for exemption under Sl No. 5 of the State Notification-1136-FT dated 28.06.2017, as amended from time to time on supply of any service in relation to establishment and maintenance of hospitals and similar health facilities. — West Bengal Medical Services Corporation Ltd., In Re… [2019] 16 TAXLOK.COM 008 (AAR-WB)