The AAR held that insurance services provided by the Government...

The AAR held that insurance services provided by the Government Insurance Department to State Government employees are exempt from GST under the relevant exemption entry applicable to government services, except where services fall under specific taxable categories provided to business entities. Regarding GST registration, the authority noted that registration is mandatory only if the supplier's aggregate turnover exceeds the prescribed threshold for taxable supplies. Since the applicant did not furnish a complete list of supplies, the AAR could not definitively determine the registration requirement. However, if the department's entire activity comprises exempt supplies, it is not obligated to maintain GST registration under the CGST Act.