Seeks to amend notification no. F.12(56)FD/Tax/2017-Pt-I-50 dated 29.06.2017 to exempt GST on the contributions made to the Motor Vehicle Accident Fund - F.12(5)FD/Tax/2025-115 - Rajasthan SGST
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GST exemption for Motor Vehicle Accident Fund contributions covers insurer payments from third party motor insurance premiums. The amendment inserts an exempt entry for services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988, where such services are against contributions made by insurers out of premiums collected for third party motor vehicle insurance, and specifies nil tax entries for that service.
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 exemption for Motor Vehicle Accident Fund contributions covers insurer payments from third party motor insurance premiums.
The amendment inserts an exempt entry for services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988, where such services are against contributions made by insurers out of premiums collected for third party motor vehicle insurance, and specifies nil tax entries for that service.
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