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        Case ID :
        GST

        Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. - 06/2025 - Central GST (CGST) Rate

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        GST nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included. 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.
                    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.

                          GST nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included.

                          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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