GST exemption changes for local delivery, life insurance, health insurance, and reinsurance redefine coverage and key service terms. Amends the Uttar Pradesh GST exemption notification by excluding local delivery services provided by, or through, an electronic commerce operator, and by inserting exemption entries for life insurance business, health insurance business, and reinsurance of those specified insurance services. It also revises the definition of goods transport agency, inserts a definition of group for the insurance entries, and defines health insurance business by reference to contracts providing sickness, medical, surgical, hospital, travel cover, or personal accident benefits. The amendment takes effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption changes for local delivery, life insurance, health insurance, and reinsurance redefine coverage and key service terms.
Amends the Uttar Pradesh GST exemption notification by excluding local delivery services provided by, or through, an electronic commerce operator, and by inserting exemption entries for life insurance business, health insurance business, and reinsurance of those specified insurance services. It also revises the definition of goods transport agency, inserts a definition of group for the insurance entries, and defines health insurance business by reference to contracts providing sickness, medical, surgical, hospital, travel cover, or personal accident benefits. The amendment takes effect from 22 September 2025.
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