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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>Valuation of life insurance premiums: taxable portion set by investment allocation intimation and policy nature.</h1> Determination of taxable value under Rule 32(4) of the CGST Rules treats gross premium less any investment allocation intimated to the policyholder as the taxable amount; absent intimation, single premium annuity policies are valued at ten percent of the premium, other mixed-benefit policies at 25% in the first year and 12.5% thereafter, and pure risk-cover policies at the full premium. Amounts excluded from taxable value under Rule 32(4) are not considered non-taxable or exempt for input tax credit reversal under Section 17(1) read with Rules 42 and 43.

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