GST notification exempts individual and family life/health insurance and clarifies e commerce local delivery and group definitions. New entries exempt life and health insurance services provided to an insured who is not a group, and reinsurance of those services; the exemptions apply where the insured is an individual or an individual and family as defined in the contract. The notification excludes local delivery services provided by or through an Electronic Commerce Operator from a related entry, clarifies that a goods transport agency does not include such electronic commerce operators, defines 'group' for the insurance exemptions, and defines 'health insurance business' to include sickness, medical, hospital, travel and personal accident benefits. Effective 22 September 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST notification exempts individual and family life/health insurance and clarifies e commerce local delivery and group definitions.
New entries exempt life and health insurance services provided to an insured who is not a group, and reinsurance of those services; the exemptions apply where the insured is an individual or an individual and family as defined in the contract. The notification excludes local delivery services provided by or through an Electronic Commerce Operator from a related entry, clarifies that a goods transport agency does not include such electronic commerce operators, defines "group" for the insurance exemptions, and defines "health insurance business" to include sickness, medical, hospital, travel and personal accident benefits. Effective 22 September 2025.
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