GST exemption amendments refine supply wording, add motor vehicle accident fund insurance services and training partner exemption. Amendment substitutes 'transmission and distribution' with 'transmission or distribution' at serial 25A, inserts serial 36B (Heading 9971/9991) exempting Motor Vehicle Accident Fund insurance services funded by insurers' contributions from third party motor insurance premiums with nil tax entries, adds an exemption for National Skill Development Corporation approved training partners at serial 69, omits item (w) from paragraph 2 from 1 April 2025, and inserts a definition of 'insurer' by reference to the Insurance Act, effective 16 January 2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendments refine supply wording, add motor vehicle accident fund insurance services and training partner exemption.
Amendment substitutes "transmission and distribution" with "transmission or distribution" at serial 25A, inserts serial 36B (Heading 9971/9991) exempting Motor Vehicle Accident Fund insurance services funded by insurers' contributions from third party motor insurance premiums with nil tax entries, adds an exemption for National Skill Development Corporation approved training partners at serial 69, omits item (w) from paragraph 2 from 1 April 2025, and inserts a definition of "insurer" by reference to the Insurance Act, effective 16 January 2025.
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