https://www.taxtmi.com/caselaws?id=386998 The authority concluded that the recovery of 50% of the Parental Health Insurance Premium from employees does not amount to a "supply of service" under Section 7 of the Central Goods and Services Tax Act, 2017. The recovery was deemed as a cost recovery related to employment rather than a service provision in the course or furtherance of business activities. The ruling aligned with previous decisions and highlighted that the applicant's primary business was in manufacturing paints, not providing insurance services. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 18 Dec 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386998 The authority concluded that the recovery of 50% of the Parental Health Insurance Premium from employees does not amount to a "supply of service" under Section 7 of the Central Goods and Services Tax Act, 2017. The recovery was deemed as a cost recovery related to employment rather than a service provision in the course or furtherance of business activities. The ruling aligned with previous decisions and highlighted that the applicant's primary business was in manufacturing paints, not providing insurance services. Case-Laws GST Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386998