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Ambulance Service

21 December 2020

If I am providing Ambulance Service for a company on standby, for contract basis... then GST will be applicable or not?
If applicable then what is clause of that?
What is SAC for that.

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8 Replies

vilash k vekariya (Consultant) (153 Points)
Replied 21 December 2020

Yes gst applicable SAC9964

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Raj Dhan Ambulance (5 Points)
Replied 21 December 2020

SAC 996799
what is that?

vilash k vekariya (Consultant) (153 Points)
Replied 21 December 2020

Its for support services for transportation like This service code includes type rating services (aircraft-specific permits for flying a particular type of plane); liquefaction and regasification of natural gas for transportation; radio navigational aid locating services, such as GPS (global positioning system) provision

anil jain (Partner) (1067 Points)
Replied 23 December 2020

74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised 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. Nil Nil rate of gst.

It is as per entry no. 74 in Notification No. 12 dt 28.06.2017 (CTR). This notification is for exempted services.

Yogesh Rao (Logistics) (32 Points)
Replied 16 April 2021

Sir / Madam,

It is no clear from the discussions whether GST is applicable or not on Ambulance services hired on contract from non-corporate entity by say a body corporate. The Ambulance is kept on standby at the work site and used only if necessary for taking patient (injured during work) from work site to nearest hospital or designated hospital. The Ambulance is hired for 24 hours duty on monthly charge basis irrespective of utilisation and in case the distance run in a month exceeds 1500 Kms then additional kms run shall be paid at a rate mentioned in the rate schedule of the contract. In such a scenario, can the SAC code be provided along with GST Notn if any. Will be grateful at least for confirmation if it is covered under exempted services. It is clarified that these Ambulance cannot be utilised for common public as the services are bound by a contract.

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anil jain (Partner) (1067 Points)
Replied 16 April 2021

In my opinion,

Since charges are on monthly basis

therefore if in a month even a single patient is transported then it is nil rated

if no patient is transported in a month then charges will be taxed.

because exemption for transportation of patient.

Marko (Redboat) (22 Points)
Replied 11 May 2021

Since the SAC is already discussed here, I can share a very useful recent finding of mine that will give you an extreme edge in your ambulance business. Here https://routegenie.com/ take a look. It's the best NEMT on the market these days. You won't find a better one and I guess you will be miles ahead of your business rivals.