GST amendment: wording changed to 'transmission or distribution' and motor vehicle accident fund insurance services zero rated. The amendment replaces 'transmission and distribution' with 'transmission or distribution' in a tariff entry, adds a zero rated entry for services of the Motor Vehicle Accident Fund funded by insurers' contributions from third party premiums, inserts a training partner approved by the National Skill Development Corporation into a specified list, defines 'insurer' by reference to the Insurance Act, and omits an existing item with specified retrospective effect; the changes are made under designated provisions of the territorial GST Act and include a commencement clause.
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Provisions expressly mentioned in the judgment/order text.
GST amendment: wording changed to "transmission or distribution" and motor vehicle accident fund insurance services zero rated.
The amendment replaces "transmission and distribution" with "transmission or distribution" in a tariff entry, adds a zero rated entry for services of the Motor Vehicle Accident Fund funded by insurers' contributions from third party premiums, inserts a training partner approved by the National Skill Development Corporation into a specified list, defines "insurer" by reference to the Insurance Act, and omits an existing item with specified retrospective effect; the changes are made under designated provisions of the territorial GST Act and include a commencement clause.
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