My client is providing Ambulance service to his local customers & Hospitals both. His turnover is more then 50 Lac. Want to know GST liabilities ?

Reply- As per circular no.51/25/2018 dated 31.07.2018, Ambulance services are an activity in relation to the functions entrusted to Panchayats and Municipalities under Articles 243G and 243W of the Constitution.

The service provided by Government and private service providers by way of transportation of patients in an Ambulance is specifically exempt under notification No.12/2017- Central Tax (Rate) dated 28.06.2017 vide Sl. No. 74. SAC code is 9993. If your client is engaged in providing ambulance service only, there will be no liability to get register under GST and not required to charge GST from recipient of service.