Individual and family insurance exemptions expand, while electronic commerce operator local delivery services are excluded from specified transport treatment. Specified individual and family life insurance and health insurance services supplied by an insurer to an insured person who is not a group are exempt from Kerala GST, together with reinsurance of those services. The amendment defines group to cover qualifying employer-employee and non-employer-employee groups formed for purposes other than obtaining insurance, and defines health insurance business to include sickness, medical, surgical, hospital, travel, and personal accident benefits. Electronic commerce operators providing or facilitating local delivery services are excluded from the relevant goods transport agency treatment. The amendments take effect from 22 September 2025.
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.
Individual and family insurance exemptions expand, while electronic commerce operator local delivery services are excluded from specified transport treatment.
Specified individual and family life insurance and health insurance services supplied by an insurer to an insured person who is not a group are exempt from Kerala GST, together with reinsurance of those services. The amendment defines group to cover qualifying employer-employee and non-employer-employee groups formed for purposes other than obtaining insurance, and defines health insurance business to include sickness, medical, surgical, hospital, travel, and personal accident benefits. Electronic commerce operators providing or facilitating local delivery services are excluded from the relevant goods transport agency treatment. The amendments take effect from 22 September 2025.
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