Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).

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....18-GST) DATED: 17.09.2018 Subject: Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) Your attention is invited to the Circular No. 210/2/2018- Service Tax, dated 30th May, 2018. The said Circular has been issued in the context of service tax exemption contained in notification No. 25/2012- Service Tax dat....

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....No. 25/2012 dated 20.06.2012 has also been substantially, although not in the same form, continued under GST vide SI. No. 3 and 3A of the notification No.1136-F.T. [12/2017- ST (R)] dated 28.06.2017. The said exemption entries under Service Tax and GST notification read as under: - Service Tax GST SI.No.2: (i) Health care services by a clinical establishment, an authorized medica....

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....overnment, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Sl. No. 3A Composite supply of goods and services in which the ....

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....ation to the functions entrusted to Panchayats and Municipalities under Articles 243G and 243W of the Constitution. 4. In view of the above, it is clarified that the clarification contained in the Circular No. 210/2/2018- Service Tax dated 30thMay, 2018 with regard to the services provided by Government and PSPs by way of transportation of patients in an ambulance is applicable for the purpose ....