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    <title>Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)</title>
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    <description>GST exemption covers transportation of patients in ambulances provided by Government or private service providers. Private service providers supplying ambulance transportation to State Governments under the National Health Mission undertake activities relating to health, sanitation and public health functions entrusted to local bodies. Services supplied to Government qualify for exemption as pure services where no goods are involved, or as composite supplies where the value of goods does not exceed 25 per cent of the total supply value.</description>
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      <description>GST exemption covers transportation of patients in ambulances provided by Government or private service providers. Private service providers supplying ambulance transportation to State Governments under the National Health Mission undertake activities relating to health, sanitation and public health functions entrusted to local bodies. Services supplied to Government qualify for exemption as pure services where no goods are involved, or as composite supplies where the value of goods does not exceed 25 per cent of the total supply value.</description>
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