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of <h1>GST Exemption Clarified for Ambulance Services Under NHM; Applies to Pure or Composite Services per Notification 12/2017.</h1> The circular clarifies the applicability of GST on ambulance services provided by private service providers to the government under the National Health Mission (NHM). It states that ambulance services provided to patients by state governments and private providers are exempt from GST, as outlined in notification No. 12/2017-Central Tax (Rate). The exemption applies if the service is either a pure service or a composite supply where goods constitute less than 25% of the value. This aligns with previous service tax exemptions under notification No. 25/2012. The circular emphasizes that these services are considered public health activities and are thus exempt from GST.
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