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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>No Claim Bonus tax treatment clarified: NCB is not consideration and is deductible from premium when invoiced, affecting GST.</h1> No Claim Bonus is not consideration from the insured to the insurer for refraining from claims. Where NCB is pre-disclosed and specifically stated on the invoice, it qualifies as a deductible discount under clause (a) of sub section (3) of section 15 of the TNGST Act, and GST is chargeable on the premium after deduction of NCB. The e invoicing exemption afforded by the cited Tamil Nadu notification applies to the entity as a whole and covers all supplies made by that entity.

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