Tamil Nadu GST clarifies exemptions for individual and family insurance and excludes e commerce local delivery from goods transport agency. The amendment excludes local delivery services provided by or through an Electronic Commerce Operator from the goods transport agency entry, inserts nil-rated exemptions for life and health insurance services supplied to non-group insureds (with family coverage clarified), exempts reinsurance of those services, and revises definitions of 'goods transport agency', 'group' and 'health insurance business'.
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Provisions expressly mentioned in the judgment/order text.
Tamil Nadu GST clarifies exemptions for individual and family insurance and excludes e commerce local delivery from goods transport agency.
The amendment excludes local delivery services provided by or through an Electronic Commerce Operator from the goods transport agency entry, inserts nil-rated exemptions for life and health insurance services supplied to non-group insureds (with family coverage clarified), exempts reinsurance of those services, and revises definitions of "goods transport agency", "group" and "health insurance business".
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