Applicability 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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 dated 20.06.2012 at SI. No. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 012 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 establ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontract service or other composite supplies involving supply 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 art .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icle 243W of the Constitution read with Twelfth schedule to the Constitution. Thus ambulance services are an activity in relation 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t is a 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 supply. 6. Difficulty if any, in the implementation of this circular may be brought to the notice of the Commissioner. 7. This Circular shall be deemed to have come into force with effect from 31.07.2018. Sd/- (Smaraki Mah .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X