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    <title>2018 (7) TMI 1491 - AUTHORITY FOR ADVANCE RULING - KARNATAKA</title>
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    <description>An advance ruling application concerned whether collections made under the Manipal Arogya Suraksha Scheme from the public, collected on behalf of insurance companies, were liable to GST where the applicant acted only as a collecting agent. After the applicant informed the AAR that it wished to withdraw the application, the authority dismissed the application as withdrawn. The document therefore records the taxability question raised on intermediary collection of insurance premiums, but no ruling was given on the merits of GST liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364183</link>
      <description>An advance ruling application concerned whether collections made under the Manipal Arogya Suraksha Scheme from the public, collected on behalf of insurance companies, were liable to GST where the applicant acted only as a collecting agent. After the applicant informed the AAR that it wished to withdraw the application, the authority dismissed the application as withdrawn. The document therefore records the taxability question raised on intermediary collection of insurance premiums, but no ruling was given on the merits of GST liability.</description>
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