Question

Whether repair and maintenance services provided to Govt. Hospitals are chargeable to GST or not . Under Service Tax - List of Exempted Services Include Repair and maintenance services provided to Govt. Hospitals?

Answer

Notification No. 12/2017 Central Tax (Rate) provides exemption to various services. You are providing services to the Government. This Notification vide S. no. 3, 3A, 11A, 16......etc provides exemption to specific services provided to the Government. It does not cover repair and maintenance services provided to Government Hospitals. Therefore it is taxable under GST. (Reply dt.14/07/2018)