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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>Insurance exemption: Motor Vehicle Accident Fund services added as nil-rated; transmission wording and insurer definition amended.</h1> The notification amends the UTGST rate schedule by substituting 'transmission and distribution' with 'transmission or distribution' at serial 25A, inserting a nil-rated entry for insurance services of the Motor Vehicle Accident Fund as new serial 36B funded by insurers' contributions from third-party motor insurance premiums, adding training partners approved by the National Skill Development Corporation to the serial 69 exemptions, omitting item (w) effective 1 April 2025, and inserting a definition that 'insurer' has the meaning under the Insurance Act.

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