Taxablity of Ambulance Service

When free ambulance service is provided by the government, no fee is collected for the same and hence any activity that is carried out without any consideration is out of the purview of the scope of 'service' as provided under section 65(44) B of the Finance Act, 1994 and hence no tax is payable.

As per GST Law 2017, there is no GST payable on Services provided by way of transportation of a patient in an ambulance, other than those specified in an authorised medical practitioner or para-medics.