GST amendment updates wording for transmission or distribution, adds Motor Vehicle Accident Fund insurance entry and insurer definition. The Odisha GST notification is amended to substitute 'transmission and distribution' with 'transmission or distribution' at serial 25A, to insert serial 36B for insurance services provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third-party motor insurance premiums) under Heading 9971/9991 with nil tax columns, to add a training partner approved by the National Skill Development Corporation at serial 69, to omit item (w) from paragraph 2 effective 1 April 2025, and to insert a clause defining 'insurer' by reference to the Insurance Act, 1938.
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GST amendment updates wording for transmission or distribution, adds Motor Vehicle Accident Fund insurance entry and insurer definition.
The Odisha GST notification is amended to substitute "transmission and distribution" with "transmission or distribution" at serial 25A, to insert serial 36B for insurance services provided by the Motor Vehicle Accident Fund (funded by insurer contributions from third-party motor insurance premiums) under Heading 9971/9991 with nil tax columns, to add a training partner approved by the National Skill Development Corporation at serial 69, to omit item (w) from paragraph 2 effective 1 April 2025, and to insert a clause defining "insurer" by reference to the Insurance Act, 1938.
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