GST exemption for Motor Vehicle Accident Fund insurance services; amendments to transmission wording, training partner inclusion, insurer definition. Amendment substitutes 'transmission or distribution' for 'transmission and distribution' at serial 25A; inserts serial 36B exempting insurance services supplied by the Motor Vehicle Accident Fund under section 164B of the Motor Vehicles Act (Nil tax); adds item (f) to serial 69 to include a training partner approved by the National Skill Development Corporation; omits item (w) effective 1 April 2025; and inserts definition (zja) equating 'insurer' with its meaning in sub section (9) of section 2 of the Insurance Act, 1938.
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GST exemption for Motor Vehicle Accident Fund insurance services; amendments to transmission wording, training partner inclusion, insurer definition.
Amendment substitutes "transmission or distribution" for "transmission and distribution" at serial 25A; inserts serial 36B exempting insurance services supplied by the Motor Vehicle Accident Fund under section 164B of the Motor Vehicles Act (Nil tax); adds item (f) to serial 69 to include a training partner approved by the National Skill Development Corporation; omits item (w) effective 1 April 2025; and inserts definition (zja) equating "insurer" with its meaning in sub section (9) of section 2 of the Insurance Act, 1938.
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