GST exemption for Motor Vehicle Accident Fund insurance services clarified, and transmission wording revised under Karnataka GST amendment. The Karnataka GST notification amends schedule entries 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 headings 9971/9991, adding an exemption for training partners approved by the National Skill Development Corporation, omitting item (w) effective from the first day of April next year, and defining 'insurer' by reference to the Insurance Act, 1938.
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GST exemption for Motor Vehicle Accident Fund insurance services clarified, and transmission wording revised under Karnataka GST amendment.
The Karnataka GST notification amends schedule entries 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 headings 9971/9991, adding an exemption for training partners approved by the National Skill Development Corporation, omitting item (w) effective from the first day of April next year, and defining "insurer" by reference to the Insurance Act, 1938.
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