Subject
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
Content
I am directed to invite your attention to the Circular No. 210/2/2018- Service Tax, dated 30 th 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 Sl. No. 2 and 25(a). The Circular states, inter alia, that the service of transportation in ambulance provided by State Governments and privat…