GST scope amended to exempt Motor Vehicle Accident Fund insurance services and to clarify insurer definition. The notification amends the State GST rate schedule by substituting 'transmission and distribution' with 'transmission or distribution' at serial 25A, inserting a nil-rated entry for Motor Vehicle Accident Fund insurance services under the specified headings, adding a training partner approved by the National Skill Development Corporation to serial 69, omitting item (w) in paragraph 2 with a stated effective date, and inserting a definition adopting 'insurer' from the Insurance Act.
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Provisions expressly mentioned in the judgment/order text.
GST scope amended to exempt Motor Vehicle Accident Fund insurance services and to clarify insurer definition.
The notification amends the State GST rate schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A, inserting a nil-rated entry for Motor Vehicle Accident Fund insurance services under the specified headings, adding a training partner approved by the National Skill Development Corporation to serial 69, omitting item (w) in paragraph 2 with a stated effective date, and inserting a definition adopting "insurer" from the Insurance Act.
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