GST regularization of co insurance apportionment and reinsurance commission clarifies non supply treatment subject to specified tax payment conditions. The State directs application mutatis mutandis of the Central Tax Circular regularising GST treatment: apportionment of co insurance premium by the lead insurer is not treated as a supply if the lead insurer bears tax on the entire premium from the insured; ceding/reinsurance commission deducted from reinsurance premium is not treated as a supply if the reinsurer pays tax on the gross premium inclusive of the commission. The Circular gives retrospective regularisation on an 'as is where is' basis for the period prior to the statutory amendment and invites reports of implementation difficulties.