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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>GST regularisation on co insurance premium apportionment and reinsurance commission treated as non supply, regularised retrospectively.</h1> Specified insurance transactions are treated as neither supply under Schedule III where (a) lead insurer apportionment of co insurance premium is conditional on the lead insurer paying all applicable central, state/UT and integrated taxes on the full premium, and (b) ceding/reinsurance commission deducted from reinsurance premium is conditional on the reinsurer paying all applicable central, state/UT and integrated taxes on the gross reinsurance premium inclusive of such commission; GST payment for these transactions is regularized retrospectively from 01.07.2017 to 31.10.2024 on an 'as is where is' basis.

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