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of <h1>West Bengal Clarifies GST Exemption on Ambulance Services to State Under National Health Mission, Effective July 31, 2018.</h1> The circular from the West Bengal Directorate of Commercial Taxes clarifies the applicability of GST on ambulance services provided by private service providers to the government under the National Health Mission. It states that such services, when provided to state governments, are exempt from GST under specified notifications. The exemptions apply to both pure services and composite supplies, provided the value of goods does not exceed 25% of the total supply value. This clarification aligns with previous service tax exemptions and is effective from July 31, 2018. Concerns regarding implementation should be reported to the Commissioner.
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