Insurance exemptions and local delivery service carve-outs revised under Jharkhand GST with retrospective effect. The notification revises the exemption entry for local delivery services to exclude services provided by an Electronic Commerce Operator or through an Electronic Commerce Operator. It inserts exempt entries for individual life insurance and health insurance services provided by an insurer to an insured that is not a group, together with reinsurance of those specified services, and clarifies that the exemption applies to contracts covering an individual or an individual and family. It also amends the definition of goods transport agency and adds definitions of group and health insurance business, with effect from 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Insurance exemptions and local delivery service carve-outs revised under Jharkhand GST with retrospective effect.
The notification revises the exemption entry for local delivery services to exclude services provided by an Electronic Commerce Operator or through an Electronic Commerce Operator. It inserts exempt entries for individual life insurance and health insurance services provided by an insurer to an insured that is not a group, together with reinsurance of those specified services, and clarifies that the exemption applies to contracts covering an individual or an individual and family. It also amends the definition of goods transport agency and adds definitions of group and health insurance business, with effect from 22 September 2025.
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