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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 on life and health insurance restores tax-free treatment for individual policies, altering premium taxation consequences.</h1> The GST regime was amended to exempt life insurance and health insurance premiums for individual policies and consequent reinsurance from tax, rescinding the levy that had applied to such premiums since GST's introduction and forming part of a broader GST slab restructuring.

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