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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 applies to patient transportation in ambulances supplied by Government or private providers. Private providers supplying such services to a State Government under National Health Mission arrangements may qualify under the government-service exemption where the supply relates to public health or health and sanitation functions. Pure services qualify without goods; composite supplies qualify only if goods do not exceed 25 per cent of total value and the activity relates to the relevant local-government function.</description>
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      <description>GST exemption applies to patient transportation in ambulances supplied by Government or private providers. Private providers supplying such services to a State Government under National Health Mission arrangements may qualify under the government-service exemption where the supply relates to public health or health and sanitation functions. Pure services qualify without goods; composite supplies qualify only if goods do not exceed 25 per cent of total value and the activity relates to the relevant local-government function.</description>
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