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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>GST exemption for individual life and health insurance to reduce premiums and broaden insurance affordability.</h1> All individual life insurance premiums and all individual health insurance premiums, including family floater and senior citizen policies, together with subsequent reinsurance, are exempt from Goods and Services Tax, replacing the prior levy on such premia; authorities expect reduced premiums and wider insurance coverage and have announced an effective date for the exemption, framed within recent GST Council rate realignment.

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