Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Health insurance services provided by the applicant to Tamil Nadu State Government (TNSG) are exempted from GST under Serial Number 40 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification, as the supply is made only to the Government with total premium paid by them. Reinsurance of the health insurance policy received from re-insurers located outside India is exempt under Serial No. 36A of the same notification. Reversal of input tax credit (ITC) is governed by Section 17(2) of the CGST Act, 2017 and Rule 42 of the CGST Rules, 2017, which the applicant can follow without requiring a ruling.
Health insurance services provided by the applicant to Tamil Nadu State Government (TNSG) are exempted from GST under Serial Number 40 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and corresponding TNGST Notification, as the supply is made only to the Government with total premium paid by them. Reinsurance of the health insurance policy received from re-insurers located outside India is exempt under Serial No. 36A of the same notification. Reversal of input tax credit (ITC) is governed by Section 17(2) of the CGST Act, 2017 and Rule 42 of the CGST Rules, 2017, which the applicant can follow without requiring a ruling.
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