GST applicability on ambulance services

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....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(a). The Circular states, inter alia, that the service of tran....

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....ated 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 services by a clinical establishment, an authorized medial practitioner or p....

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....itory 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: Composite supply of goods and services in which the value of supply of goods constitutes not m....

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....rusted 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 transportation of patients in an ambulance is applicable for the purpose of GST also, as the said s....