Nagaland SGST amends GST rules to exempt individual life and health insurance and clarify group and delivery definitions. The notification inserts exemptions under Heading 9971 for life and health insurance services provided to insured persons who are not a group, and for reinsurance of those services, clarifies that the exemption applies to contracts covering an individual or an individual and family, revises the definition of goods transport agency to exclude electronic commerce operators providing or through whom local delivery services are provided, defines group for exemption purposes, and defines health insurance business, effective 22 September 2025.
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Nagaland SGST amends GST rules to exempt individual life and health insurance and clarify group and delivery definitions.
The notification inserts exemptions under Heading 9971 for life and health insurance services provided to insured persons who are not a group, and for reinsurance of those services, clarifies that the exemption applies to contracts covering an individual or an individual and family, revises the definition of goods transport agency to exclude electronic commerce operators providing or through whom local delivery services are provided, defines group for exemption purposes, and defines health insurance business, effective 22 September 2025.
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