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TMI BlogApplicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dated 20.06.2012 at SI. No. 2and 25(a). The Circular states, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough 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 medical practitioner or para-medics; (ii) Services provided by way of transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cent, of the value of the said composite supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution. 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 of GST also, as the said services are specifically exempt under notification No. 1136-F.T. [12/2017- ST (R) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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