GST Exemption on Ambulance Services: Key Highlights of Circular No. 51/25/2018-GST

2025-03-03 05:51:39 02March

02March

GST Exemption on Ambulance Services: Key Highlights of Circular No. 51/25/2018-GST

<h4><strong>Introduction</strong></h4><p>The Ministry of Finance, through <strong>Circular No. 51/25/2018-GST</strong>, clarifies the <strong>GST exemption on ambulance services</strong> provided under the <strong>National Health Mission (NHM)</strong>. The circular confirms that such services, whether offered by <strong>government agencies or private service providers (PSPs)</strong>, continue to be <strong>exempt from GST</strong>, similar to the previous service tax framework.</p><hr><h3><strong>Key Highlights</strong></h3><h4><strong>1. GST Exemption on Ambulance Services</strong></h4><ul><li>Under <strong>Notification No. 12/2017-CT (R)</strong>, ambulance services provided by <strong>government entities or private service providers (PSPs)</strong> are <strong>exempt from GST</strong>.</li><li>This aligns with the <strong>earlier exemption under Service Tax (Notification No. 25/2012-ST)</strong>.</li></ul><h4><strong>2. Legal Basis for Exemption</strong></h4><ul><li>As per <strong>Sl. No. 74 of Notification No. 12/2017-CT (R)</strong>:<ul><li>Services related to <strong>healthcare by clinical establishments, medical practitioners, or para-medics</strong> are <strong>exempt</strong>.</li><li><strong>Ambulance services for patient transportation</strong> are also <strong>exempt</strong>.</li></ul></li></ul><h4><strong>3. Services Provided to Government Under NHM</strong></h4><ul><li>Under <strong>Sl. No. 3 & 3A of Notification No. 12/2017-CT (R)</strong>:<ul><li><strong>Pure services</strong> provided to <strong>Central/State Governments, local authorities, or government entities</strong> are <strong>exempt</strong>.</li><li>If a <strong>composite supply</strong> (goods + services) is involved, exemption applies only if the <strong>goods value does not exceed 25% of total supply</strong>.</li></ul></li></ul><h4><strong>4. Constitutional Backing for Exemption</strong></h4><ul><li><strong>Health and sanitation</strong> functions are <strong>entrusted to Panchayats (Article 243G)</strong>.</li><li><strong>Public health</strong> functions are <strong>entrusted to Municipalities (Article 243W)</strong>.</li><li>Since ambulance services relate to these functions, they qualify for <strong>GST exemption</strong>.</li></ul><h4><strong>5. Scope of GST Exemption</strong></h4><ul><li><strong>Ambulance services provided directly to patients</strong> → <strong>Exempt</strong></li><li><strong>Ambulance services provided by PSPs to State Governments under NHM</strong> → <strong>Exempt</strong><ul><li>If purely service-based (Sl. No. 3).</li><li>If a composite supply with goods <25% of total value (Sl. No. 3A).</li></ul></li></ul><h4><strong>6. NHM and Public Health</strong></h4><ul><li>The NHM ensures <strong>universal access to free healthcare services</strong>, including <strong>emergency patient transport (Dial 102/108 services)</strong>.</li><li>Free ambulance services are considered a <strong>"public health" function</strong> and are therefore exempt under <strong>GST law</strong>.<a href="https://cms.plasament.com/storage/nisha/circular-no-51.pdf">circular_no_51</a><br><br> </li></ul>

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Key Highlights of Circular No. 32/06/2018-GST
2025-03-04 05:43:09
Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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