MY CLIENT SUPPLY OF RENTAL SERVICES (AMBULANCE AND ROOT PETROLING CAR) TO NHAI. PLEASE SPECIFIED GST RATE IF TAXABLE SERVICES OR NOT

Reply—The services provided by Government and PSPs (private service providers) by way of transportation of patients in an ambulance is specifically exempt under notification No. 12/2017- Central Tax (Rate) (S.No.26) dated 28.06.2017 vide Sl. No. 74.

If your client's service is not covered under above exemption, it will be covered under service provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, rate of tax is 5% without ITC or 12% with ITC.