GST exemption for ambulance services: patient transportation qualifies for exemption, with special rules for government contracts. Ambulance transportation of patients is exempt from GST as health care/patient transport services carried forward from service tax exemptions; such services relate to public health and health and sanitation functions of Municipalities and Panchayats and thus fall within government related exemptions. Ambulance services provided by private providers to State Governments under NHM are exempt if they are pure services, or if composite supplies include goods not exceeding twenty five percent of value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for ambulance services: patient transportation qualifies for exemption, with special rules for government contracts.
Ambulance transportation of patients is exempt from GST as health care/patient transport services carried forward from service tax exemptions; such services relate to public health and health and sanitation functions of Municipalities and Panchayats and thus fall within government related exemptions. Ambulance services provided by private providers to State Governments under NHM are exempt if they are pure services, or if composite supplies include goods not exceeding twenty five percent of value.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
