GST applicability on ambulance services

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....lity of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) -Reg. I am directed to invite your attention 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 dated 20.06.2012 at Sl. No. 2 and 25....

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.... tax exemption at serial No. 25(a) of notification No. 25/2012 dated 20.06.2012 has also been substantially, although not in the same form, continued under GST vide Sl. No. 3 and 3A of the notification No. 38/1/2017-Fin(R&C) (12/2017-Rate) dated 30.06.2017. The said exemption entries under Service Tax and GST notification read as under. Service Tax GST Sl. No. 2: (i) Health care servic....

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....ly of any goods) provided to the Central Government, 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 243 W of the Constitution. Sl. No. 3A: Composit....

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....e Constitution. Thus ambulance services are an activity in relation to the functions entrusted to Panchayats and Municipalities under Articles 243G and 243 W 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 30th May, 2018 with regard to the services provided by Government and PSPs by way of transport....