Exemption for ambulance services: GST relief applies to private providers supplying ambulance transport to government under public health schemes. Ambulance transportation of patients by State governments and private providers is GST-exempt as health care/ambulance services; when private providers supply ambulance services to State Governments under the NHM, the supply is exempt as a service to Government by way of public health if it is a pure service, or as a composite supply when goods constitute not more than twenty-five percent of the supply value.