Ambulance service exemption under GST: patient transport to government exempt when pure service or limited goods component applies. Ambulance transport of patients is exempt under GST as healthcare/ambulance services under the carried-forward exemption entry. Private providers supplying ambulance transport to government entities under functions entrusted to Panchayats or Municipalities are exempt when the supply is a pure service; if a composite supply, the exemption applies only where the goods component does not exceed the prescribed threshold for composite supplies provided to government.
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.
Ambulance service exemption under GST: patient transport to government exempt when pure service or limited goods component applies.
Ambulance transport of patients is exempt under GST as healthcare/ambulance services under the carried-forward exemption entry. Private providers supplying ambulance transport to government entities under functions entrusted to Panchayats or Municipalities are exempt when the supply is a pure service; if a composite supply, the exemption applies only where the goods component does not exceed the prescribed threshold for composite supplies provided to government.
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