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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 regularization on co-insurance premium apportionment and ceding reinsurance commission clarified and backdated for compliance.</h1> Regularization addresses GST on apportionment of co-insurance premium by a lead insurer and on ceding/reinsurance commission deducted from reinsurance premium, with Schedule III treating these transactions as neither supply of goods nor services only if the lead insurer remits tax on the entire premium and the reinsurer remits tax on the gross reinsurance premium inclusive of commission; the state enacted and notified these provisions and the GST Council recommended retrospective regularization on an as-is-where-is basis.

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