TaxTMI 
TaxTMI 
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
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....Subject: Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) 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 S1....
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....lso been substantially, although not in the same form, continued under GST vide S1. No.3 and 3A of the notification No. 12/2017- ST (R) dated 30.06.2017. 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 medical practitioner or para-medics; (ii) Services prov....
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....y or a Government 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 value of supply of goods constitutes not more than 25 per ce....
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....nicipalities 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 services are specifically ....