Yes ...if society established by the Central/ State Government or a Local Authority under
the Societies Registration Act,1860, & Hospital established/Govern by Govt
Section 2(69) of CGST Act: Definition of “Local Authority” (CHAPTER I – PRELIMINARY)
“local authority” means–
(a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; ;