Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 8-8-2018 – National Health Mission Program The National Health Mission (NHM), a flagship programme of the Government of India, the Central Government provides technical and financial support to states to strengthen healthcare systems including for free ambulance services (Dial 102/108 services). Dial 108 is the emergency response system primarily designed to attend to patients of critical care, trauma and accident victims etc., Dial 102 services essentially are for basic patient transport aimed to cater the needs of pregnant women and children Many states are operating the ambulance service on an outsourced model and these services are funded under the NHM and provided free of cost to all patients. This entire project involves three types of activities,- one by the Government for the public; the second by the private service provider for the public; the third, by the private service provider for the Government. In resp
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ment, an authorized medical practitioner or para-medics. Vide Notification No. 06/2015-Service Tax, dated 01.03.2015, with effect from 01.04.2015 the services provided by way of transportation of a patient in an ambulance, other than those specified above also got exempted. Services provided to the Government In the above said Notification the serial No. 25(a) gave exemption to the services provided to the Government. For the period from 01.07.2012 to 10.07.2014 the services provided to Government, a local authority or a governmental authority by way of (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and up gradation. For the period from 11.07.2014 to 30.06.2017 the services provided to Government, a local authority or a governmental authority by way of (a) water supply, public health, sanitation conservancy, solid waste managem
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f the public hospital and one which would reduce the cost barriers to institutional care. The Circular clarified that the provision of ambulance services to State governments under the NHM is a service provided to government by way of public health and hence exempted under notification no 25/2012-Service Tax dated 20.06.2012. Position in GST regime The exemption given to the Health Services under the service tax regime has also been extended to GST regime. Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 the services by way of- health care services by a clinical establishment, an authorised medical practitioner or para-medics; services provided by way of transportation of a patient in an ambulance, other than those specifiedabove. under Service Accounting Code 9993, are given exemption. Sl. No. 3 of the said Notification deals with the exemption given to the services provided to the Government. The said serial no provides that the pure services (SAC 99) (excl
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o any function entrusted to a Municipality under article 243W of the Constitution. Vide Circular No. 51/2018-Central Tax (Rate), dated 31.07.2018 the Central Government 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 exempt under notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 vide Sl. No. 74. the service provided by PSPs to the State Governments by way of transportation of patients on behalf of the State Governments against consideration in the form of fee or otherwise charged from the State Government, it is clarified that the same would be exempt under- Sl. No. 3 of notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 if it is a pure service and not a composite supply involving supply of any goods, and Sl. No.
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