GST exemption notification amended to revise transmission services, add Motor Vehicle Accident Fund insurance services, and expand eligible recipients. The notification amends the Andhra Pradesh GST exemption notification by substituting 'transmission or distribution' for 'transmission and distribution,' inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund against insurer contributions from third party motor vehicle insurance premiums, and adding a training partner approved by the National Skill Development Corporation to the specified recipient entry. It also omits one definition item with effect from 1 April 2025 and inserts a definition of 'insurer' by reference to the Insurance Act, 1938.
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GST exemption notification amended to revise transmission services, add Motor Vehicle Accident Fund insurance services, and expand eligible recipients.
The notification amends the Andhra Pradesh GST exemption notification by substituting "transmission or distribution" for "transmission and distribution," inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund against insurer contributions from third party motor vehicle insurance premiums, and adding a training partner approved by the National Skill Development Corporation to the specified recipient entry. It also omits one definition item with effect from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.
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