No Claim Bonus treatment: NCB reduces taxable insurance premium when pre disclosed, and e invoicing exemption covers the whole entity. No Claim Bonus is not consideration from the insured to the insurer and does not constitute supply by the insured; where NCB is pre disclosed in the policy and stated in the invoice it is an admissible deduction under clause (a) of sub section (3) of section 15 of the APGST Act, and GST is to be computed on the premium after deducting NCB. The statutory exemption from mandatory e invoicing under Go.Ms.No.141 applies to the exempted entity as a whole and covers all its supplies.