GST exemption changes for local delivery services and non-group insurance cover reshape Uttarakhand SGST treatment of specified supplies. Amends the Uttarakhand SGST exemption notification by excluding local delivery services provided by an electronic commerce operator from the relevant goods transport entry, and by inserting exemption entries for life insurance and health insurance services supplied to non-group insured persons, including individual and family contracts, together with reinsurance of those services. The notification also revises the definition of goods transport agency and inserts definitions of group and health insurance business for the purposes of the insurance exemptions. The amendments take effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption changes for local delivery services and non-group insurance cover reshape Uttarakhand SGST treatment of specified supplies.
Amends the Uttarakhand SGST exemption notification by excluding local delivery services provided by an electronic commerce operator from the relevant goods transport entry, and by inserting exemption entries for life insurance and health insurance services supplied to non-group insured persons, including individual and family contracts, together with reinsurance of those services. The notification also revises the definition of goods transport agency and inserts definitions of group and health insurance business for the purposes of the insurance exemptions. The amendments take effect from 22 September 2025.
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