Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).
37/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 37/2018 (Circular No. 51/25/2018-GST)
DATED: 17.09.2018
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. 2and 25(a). The Circular states, inter alia, that the service of transportation in ambulance provided by State Governments and private service providers (PSPs) to patients are exempt under notification No. 25/2012- Service Tax dated 2
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tation of a patient in an ambulance, other than those specified in (i)above.
SI. No. 74:
Services by way of-
(a) health care services by a clinical establishment, an authorized medical practitioner or para-medics;
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a)above.
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Sl. No. 25(a)
Services provided to Government, a local authority or a governmental authority by way of water supply, public 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 ar
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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)] dated 28.06.2017 vide SI. No. 74.
5. As regards 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-
* SI. No. 3 of notification No. 1136-F.T. [12/2017- ST (R)] dated 28.06.2017 if it is a pure service and not a composite supply involving supply of any goods, and
* SI.No.3A of notification No. 1136-F.T. [12/2017- ST (R)] dated 28.06.2017 if it is a composite supply of goods a
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