GST amendments revise transmission/distribution wording, add zero-rated Motor Vehicle Accident Fund insurance and NSDC-approved training partners. Amendment revises a GST notification by replacing 'transmission and distribution' with 'transmission or distribution', inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under the relevant service headings, adding approved training partners as an eligible category, omitting a listed item effective from a specified future date, and adding a definition equating 'insurer' with its meaning under the Insurance Act.
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GST amendments revise transmission/distribution wording, add zero-rated Motor Vehicle Accident Fund insurance and NSDC-approved training partners.
Amendment revises a GST notification by replacing "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under the relevant service headings, adding approved training partners as an eligible category, omitting a listed item effective from a specified future date, and adding a definition equating "insurer" with its meaning under the Insurance Act.
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