GST amendment exempts life and health insurance for individual insureds 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 and introduces exempt entries for life and health insurance services provided to an insured who is not a group, including reinsurance of those services. The exemption applies where the insured is an individual or an individual and family (as defined in the policy). It also defines 'group' for these entries and specifies 'health insurance business' to include sickness, medical, surgical, hospital expense benefits, travel cover and personal accident cover.
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 amendment exempts life and health insurance for individual insureds 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 and introduces exempt entries for life and health insurance services provided to an insured who is not a group, including reinsurance of those services. The exemption applies where the insured is an individual or an individual and family (as defined in the policy). It also defines "group" for these entries and specifies "health insurance business" to include sickness, medical, surgical, hospital expense benefits, travel cover and personal accident cover.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
