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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 nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included.</h1> The notification amends the Central Tax (Rate) schedule by substituting 'transmission and distribution' with 'transmission or distribution' at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund (contributions made by insurers from third-party motor insurance premiums) as serial 36B; adding a training partner approved by the National Skill Development Corporation as item (f) at serial 69; omitting item (w) in paragraph 2 effective 1 April 2025; and adding a definition that 'insurer' has the meaning in the Insurance Act.

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