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        Case ID :
        GST - States

        Amendment in Notification No. FA-3-42/2017/1/V(53) dated 30th June, 2017 - F A 3-42/2017/1/V(07) - Madhya Pradesh SGST

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        GST exemption for Motor Vehicle Accident Fund insurance services introduced; insurer definition aligned with Insurance Act and training partner added. Amendment substitutes 'transmission and distribution' with 'transmission or distribution' for serial 25A, inserts serial 36B to exempt from GST services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adds a training partner approved by the National Skill Development Corporation as item (f) at serial 69, omits item (w) in paragraph 2 with a future effective date, and inserts a definition equating 'insurer' to the meaning in the Insurance Act; the notification is given retrospective effect.
                          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 insurance services introduced; insurer definition aligned with Insurance Act and training partner added.

                                Amendment substitutes "transmission and distribution" with "transmission or distribution" for serial 25A, inserts serial 36B to exempt from GST services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adds a training partner approved by the National Skill Development Corporation as item (f) at serial 69, omits item (w) in paragraph 2 with a future effective date, and inserts a definition equating "insurer" to the meaning in the Insurance Act; the notification is given retrospective effect.


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