GST exemption for ambulance services continues for government and contracted private ambulance transport under public health provisions. Ambulance transportation of patients is exempt from GST as health care or public health-related activity entrusted to Panchayats and Municipalities. Services provided by private providers to State Governments under the National Health Mission are exempt when supplied as a pure service to government; if supplied as a composite supply, the exemption applies only where the value of goods in the composite does not exceed the notification's permitted threshold.
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 continues for government and contracted private ambulance transport under public health provisions.
Ambulance transportation of patients is exempt from GST as health care or public health-related activity entrusted to Panchayats and Municipalities. Services provided by private providers to State Governments under the National Health Mission are exempt when supplied as a pure service to government; if supplied as a composite supply, the exemption applies only where the value of goods in the composite does not exceed the notification's permitted threshold.
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