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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 ..... hamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM). Kindly refer to the Circular No. 210/2/2018- Service Tax, dated 30 May, 2018 issued by the Central Government. 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. 2 and 25(a). The Circular states, inter alia, that the service of transportation in ambulance provided by State Governments and private service providers (PSP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublic health, sanitation conservancy, solid waste management or slum improvement and upgradation Sl. No. 3: Pure services (excluding works contract 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 article 243W of the Constitution. SI. 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 supply provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt under- a. Sl. No. 3 of notification No. 12/2017- State Tax (Rate) dated 30.06.2017 if it is a pure service and not a composite supply involving supply of any goods, and b. Sl. No. 3A of notification No. 12/2017- State Tax (Rate) dated 30.06.2017 if it 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. This circular shall come into force w.e.f. 31.07.2018.
7. Difficulty if any, in the implementation of this circular may be brought to the notice of this office immediately.
(Rajeev Sharma, IAS)
Commissioner of State Taxes and Excise,
Himachal Pradesh X X X X Extracts X X X X X X X X Extracts X X X X
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