Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR

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Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR

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Published on

07/02/2026

By Mariya Paliwala

Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR

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The Odisha Appellate Authority for Advance Ruling (AAAR) has held that services rendered by the Odisha State Medical Corporation Ltd. (OSMCL) in procuring and distributing medicines and medical equipment for government health facilities qualify as “pure services” and are eligible for GST exemption under Notification No. 12/2017–Central Tax (Rate). The bench of member P.R.Lakra and…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR

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