The Central Board of
Indirect Taxes and Customs ( CBIC ) has clarified that the Goods and Services
Tax ( GST ) is exempt on Ambulance Services provided to Government by Private
Service Providers (PSP) under the National Health Mission (NHM).
The Circular has
clarified that, the service tax exemption at Sl. No.2 of notification No.
25/2012 dated 20.06.2012 has been carried forward under GST in the identical
form vide Sl. No. 74 of notification No. 12/2017- CT (R) dated 28.06.2017.
The service tax
exemption at serial No. 25(a) of notification No. 25/2012 dated 20.06.2012 has
also been substantially, although not in the same form, continued under GST
vide Si. No. 3 and 3A of the notification No. 12/2017- CT (R) dated 28.06.2017.
The Circular also
stated 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 CBIC also said
that, 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-
a. Si. 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
b. SI. No. 3A of
notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 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.
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