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        Case ID :
        GST - States

        Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding / re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer

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        GST regularization for co-insurance premium apportionment and reinsurance commission applies retrospectively on an as-is-where-is basis. Regularization of GST payment applies to co-insurance premium apportionment and ceding or re-insurance commission transactions now treated as neither a supply of goods nor a supply of services under Schedule III. The lead insurer is to pay GST on the entire co-insurance premium, while the reinsurer is to pay GST on the gross reinsurance premium inclusive of commission. The payment of GST on these transactions is regularized retrospectively on an 'as is where is' basis for the period from 01.07.2017 to 31.10.2024.
                          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.

                                GST regularization for co-insurance premium apportionment and reinsurance commission applies retrospectively on an as-is-where-is basis.

                                Regularization of GST payment applies to co-insurance premium apportionment and ceding or re-insurance commission transactions now treated as neither a supply of goods nor a supply of services under Schedule III. The lead insurer is to pay GST on the entire co-insurance premium, while the reinsurer is to pay GST on the gross reinsurance premium inclusive of commission. The payment of GST on these transactions is regularized retrospectively on an "as is where is" basis for the period from 01.07.2017 to 31.10.2024.


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