Case of Odisha State Medical Corporation Limited (OSMCL), AAAR Odisha Ruling Dated 9th January 2026. As OSMCL acts as an implementing arm of the State for free distribution of medicines and related public health objectives, its services fall squarely within Serial No. 3 of Notification No. 12/2017 dated 28th June 2017. Accordingly, it was held to be a Government Entity providing pure services to the State Government, and those services were held eligible for GST exemption.